Below is the unadjusted trial balance of Basel Landscaping Services for the year ended 31 December 2020. Prepare the adjusting journal entries at the end of the year in each of the following information. Basel Landscaping Services Unadjusted trial balance As of 31 December 2020 (BD) (BD) 9,518 11,875 4,933 310 4,682 1,873 13,437 Cash Accounts receivable Landscaping Supplies Prepaid insurance Landscaping equipment Accumulated depreciation Accounts payable Unearned landscaping revenues Notes payable Basel, capital Basel, withdrawals landscaping revenues Salaries expense Utilities expense 866 3,000 5,430 750 17,869 9,845 562 42,475 42,475 30 A review of insurance policy showed that BD180 has expired at the end of the year. (2 points) DEBIT: Insurance expense 130; CREDIT: Prepaid insurance 130 DEBIT: Insurance expense 310; CREDIT: Prepaid insurance 310 DEBIT: Insurance expense 180; CREDIT: Prepaid insurance 180 DEBIT: Insurance expense 180; CREDIT: Cash 180 31 An inventory of supplies showed BD3,485 were used during the year. (2 points) DEBIT: Landscaping supplies expense 4,933; CREDIT: Landscaping Supplies 4,933 DEBIT: Landscaping supplies expense 3,845; CREDIT: Cash 3,845 DEBIT: Landscaping supplies expense 1,088; CREDIT: Landscaping Supplies 1,088 DEBIT: Landscaping supplies expense 3,485; CREDIT: Landscaping Supplies 3,485 32 Estimated depreciation on the equipment is BD930. (2 Points) DEBIT: Depreciation expense 936; CREDIT: Accumulated depreciation 936 DEBIT: Depreciation expense 943; CREDIT: Accumulated depreciation 943 DEBIT: Depreciation expense 936; CREDIT: Landscaping equipment 936 DEBIT: Depreciation expense 930; CREDIT: Accumulated depreciation 930 33 Fifty percent (50%) of the unearned landscaping revenue was earned at the end of the year. (2 points) DEBIT: Accounts receivable 433; CREDIT: Unearned Landscaping revenue 433 DEBIT: Cash 433; CREDIT: Landscaping revenue 433 DEBIT: Landscaping revenue 433; CREDIT: Unearned Landscaping revenue 433 DEBIT: Unearned landscaping revenue 433; CREDIT: Landscaping revenue 433