Billy Board Company specializes in the maintenance and repair of signs, such as billboards. On March 31, 2018, the accountant for the Billy Board Company prepared the following trial balances: Billy Board Company Trial Balance March 31, 2020 Unadjusted Debit Credit Balances Balances Adjusted Debit Credit Balances Balances 4.750 17.400 6.200 9.000 50.000 120.000 4.750 17.400 1.850 3.600 50.000 120.000 51.500 58.100 75.000 75.000 Cash Accounts Receivable Supplies Prepaid Insurance Land Buildings Accumulated Depreciation-Buildings Trucks Accumulated Depreciation-Trucks Accounts Payable Salaries Payable Unearned Service Fees William Etkins, Capital William Etkins, Drawing Service Fees Earned Salary Expense Depreciation Expense-Trucks Rent Expense Supplies Expense Utilities expense Depreciation Expense-Buildings Taxes Expense Insurance Expense Miscellaneous Expense $ 12.000 6.920 0 10.500 156.400 14.300 7.520 1.180 5.100 156.400 7.500 7.500 162.680 168.080 80.000 0 11.900 0 6.200 0 2.900 0 9.150 400.000 $ 81.180 2.300 11.900 4.350 6.800 6.600 2.900 5.400 9.150 410.680 $ 400.000 $ 410.680 Required: Journalize the entries that adjusted the accounts at March 31. None of the accounts were affected by more than one adjusting entry