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 DOLAR 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 folowing adjusting entries 1. Invoices representing S1,150 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 5-year 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 rent 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