Blossom Advertising was founded in January 2013. Presented below are adjusted and unadjusted trial balances as of December 31, 2017.

Adjusted Dr. Cr. $14,500 29,845 3,598 4,226 65,740 $30,660 28,299 162 BLOSSOM ADVERTISING TRIAL BALANCE DECEMBER 31, 2017 Unadjusted Dr. Cr. Cash $14,500 Accounts Receivable 26,000 Supplies 9,250 Prepaid Insurance 5,020 Equipment 65,740 Accumulated Depreciation Equipment $25,710 Accounts Payable 28,299 Interest Payable -0- Notes Payable 5,400 Unearned Service Revenue 6,610 Salaries and Wages Payable -0- Common Stock 10,170 Retained Earnings 3,840 Service Revenue 58,401 Salaries and Wages Expense 11,560 Insurance Expense Interest Expense 500 Depreciation Expense Supplies Expense Rent Expense 5,860 $138,430 $138,430 5,400 5,096 1,262 10,170 3,840 63,760 12,822 794 662 4,950 5,652 5,860 $148,649 $148,649 (a) Your answer is partially correct. Try again. Journalize the annual adjusting entries that were made. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter o for the amounts.) No. Date Account Titles and Explanation Debit Credit 1. Dec. 31 Accounts Receivable 3845 3845 (To record accrued service revenue) X 2. Dec. 31 Insurance Expense 794 Prepaid Insurance 794 (To record earned service revenue) 3. Dec. 31 Depreciation Expense 4950 Accumulated Depreciation-Building 4950 (To record supplies used) 4. Dec. 31 Interest Expense 162 Interest Payable 162 (To record depreciation on equiment) 5. Dec. 31 | Unearned Admissions Revenue 15141 Admissions Revenue 1514 (To record interest accrued on the note) 6. Dec. 31 Salaries and Wages Expense 1262 Salaries and Wages Payable 1262 (To record expired insurance) 7. Dec. 31 Supplies 5,652 Supplies Expenses 5,6521 (To record accrued wages)