BLOSSOM CYCLE REPAIR SHOP Trial Balance January 31, 2021 Debit Credit Cash $4,000 Accounts receivable 6,670 Prepaid insurance 6,420 Supplies 5.240 Land 51,000 Building 190,000 Accumulated depreciation-building $11,000 Equipment 27,000 Accumulated depreciation-equipment 4,500 Accounts payable 6,700 Unearned revenue 21,990 Mortgage payable 182,800 H. Dude, capital 61,000 H. Dude, drawings 100,100 Service revenue 245,550 Salaries expense 125,200 Utilities expense 12,000 Interest expense 5.910 $533,540 $533,540 Additional information: 1. The 12-month insurance policy was purchased on June 1, 2020. 2. A physical count of supplies shows $1,310 on hand on January 31, 2021. 3. The building has an estimated useful life of 50 years. The equipment has an estimated useful life of 9 years. 4. The mortgage payable has a 6% interest rate. Interest is paid on the first day of each month for the previous mo 5. By January 31, 2021, $1,300 of services related to the unearned revenue have been provided. 6. During the next fiscal year, $4,500 of the mortgage payable is to be paid. Prepare the adjusting entries. (Credit account titles are automatically indented when amount is entered. Do not indent ma entry is required, select "No Entry" for the account titles and enter O for the amounts. Round answers to O decimal places, e.g Date Account Titles and Explanation Jan. 31 Jan. 31 Jan. 31 Jan. 31 Jan. 31 (To record insurance expired) (To record supplies used) (To record depreciation) (To record accrued interest) (To record revenue for services provided) Question Part Score Debit Prepare an adjusted trial balance. (Round answers to O decimal places, e.g. 125.) BLOSSOM CYCLE REPAIR SHOP Adjusted Trial Balance $ Debit Total $ $ $ Credit Credit