Blum Services has the following unadjusted balances at year-end. The following information is available to use in making adjusting entries. Office supplies on hand at 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 c. Accrued salaries at year-end $900 Using the worksheet below, prepare the dial balance, the adjustments and the adjusted trial balance for Blum Services