Below is the unadjusted trial balance for Yankee Accounting Service. Yankee Accounting Service Unadjusted Trial Balance September 31, 2018 Debit Credit Cash $ 16,130 Accounts Receivable 14,960 2,760 5,390 6,000 Supplies Prepaid Insurance Prepaid Rent Equipment Acc. Depreciation Equip Accounts Payable 13,500 $ 450 9,860 Unearned Service DOLARE 2,175 6,000 13,500 Prepaid Rent Equipment Acc. Depreciation - Equip Accounts Payable Unearned Service Revenue $ 450 9,860 2,175 18,395 28,800 Owner's Capital Service Revenue Insurance Expense Depreciation Expense 490 450 11 59,680 59,680 Requirements: Prepare the following adjusting entries. 1. Invoices representing $1,150 of services performed during the month have not been recorded as of September 30, 2018 2. Supplies on hand as of September 30, 2018 is $885 3. The insurance policy is for 2 years, July 1, 2018 to June 30, 2020 4. The equipment has a 5year life with no salvage value. It is being depreciated for 60 months at $225 per month 5. Salaries of $4,500 are accrued and unpaid at September 30, 2018 6. The balance in the unearned service revenue account is $1 150 as of September 30, 2018 7. Paid $6,000 as advance tent for four months, September 1, 2018 through December 31, 2018 8. Incurred $2,000 in utilities expense for the month but paid on October 3, 2018