Blum Services has the following unadjusted balances at year-end. Cash Prepaid insurance Office supplies Office equipment Accumulated depreciation - office equipment Accounts payable Salaries payable Uneamed service revenue Jackie Blum, capital Jackie Blum, withdrawals Service revenue Salary expense Depreciation expense Supplies expense Insurance expense $12,900 2,000 1,300 10,500 3,500 2,900 -0- 4,500 11,750 5,600 13,350 3,700 -0- -0- -0- The following information is available to use in making adjusting entries. a. Office supplies on hand are year-end - $250 b. Prepaid insurance expired during the year - $325 C. Unearned service revenue at year-end - $2,500 d. Depreciation expense for the year - $1,800 Accrued salaries at year-end - $900 e. Prepare the trial balance, the adjustments and the adjusted trial balance for Blum Services