Below is the unadjusted trial balance for Osbourne's Animal Sanctuary which has been in operation since January 1, 2019. Prepare the journal entries for the additional information given below at December 31, 2019. Use the designated space in the Solution Packet. (20 points) Osbourne's Animal Sanctuary Unadjusted Trial Balance December 31, 2019 Cash 20,000 Accounts Receivable 15,000 Prepaid Insurance 7,000 Supplies 4,500 Equipment 80,000 A/D Equipment Accounts Payable 10,000 Salaries Payable Unearned Consulting Revenue 7,500 Osbourne's, Capital 20,000 Consulting Revenue 100,000 Depreciation Expense - Equipment Supplies Expense Salaries Expense 11,000 Insurance Expense Totals 137,500 137,500 Additional Information: a. The Company has determined that $2,000 of unexpired Prepaid Insurance remains at December 31, 2019. b. The Company purchased $80,000 in equipment on January 1, 2019. The equipment is expected to have a 10 year life with no residual value. c. An inventory count at December 31, 2019 showed that only $3,000 of supplies remain. d. As of December 31, 2019, the Company earned $10,000 in consulting revenues; which it will bill in January 2020. e. The Company earned $5,000 of its Unearned Consulting Revenue as of December 31, 2019. f. Salaries earned for the last week of December 2019, but not yet paid, is $500