Calculate the adjusting entries which are attached below

The unadjusted trial balance of Martinez Inc, at the company's year end of December 31, follows: Credit $24,000 Martinez INC. Trial Balance December 31, 2021 Debit Cash $25,300 Accounts receivable 32.200 Inventory 29,200 Supplies 2.800 Prepaid insurance 3.000 Land 29,000 Buildings 150.000 Accumulated depreciation-buildings Equipment 44,000 Accumulated depreciation equipment Accounts payable Deferred revenue Bank loan payable Common shares Retained earnings Dividends declared 2.100 Sales Cost of goods sold 170.900 Salaries expense 30.500 Utilities expense 4,800 Interest expense 8,000 Income tax expense 5.300 $537.100 17,600 31,600 4,000 148,100 12.300 31,600 267,900 $537.100 Additional information and adjustment data: A 12-month insurance policy was purchased and was effective February 1, 2021. There was $696 of supplies on hand on December 31. Depreciation expense for the year is $6,000 for the buildings and $4.400 for the equipment. Salaries of $696 are accrued and unpaid at December 31. Accrued interest expense at December 31 is $723. There was deferred revenue of $993 that still needed to be deferred as at December 31. The balance had been earned Of the deferred revenue that had been earned, the cost of goods sold was $2,100. Of the bank loan payable, $10.005 is payable next year. Income tax of $460 is due and unpaid. A physical count of inventory indicates $22.370 on hand at December 31. Common shares of $3,250 were issued during the year. 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. Debit Credit 2.750 Date Account Titles and Explanation Dec. Insurance Expense 31 Prepald Insurance (Insurance expense recorded) 31 Supplies expense 2.750 2,104 2,104 Supplies (Suppllies expenses recorded) 31 Depreciation expense 10,400 Accumulated Depreciation - Buildings 6,000 Accumulated Depreciation - Equipment 4,400 (Depreciation expense for the year recorded) 31 Salarles Expense 696 Salarles Payable 696 (Salaries expense recorded) Interest Expense 31 723 Interest Payable 723 (Interest expense recorded) 31 Deferred revenue 3,007 Sales 3,007 (Deferred revenue recorded) Cost of Goods Sold 2,100 Inventory 2.100 Cost of Goods Sold 2,100 Inventory 2,100 (Cost of goods sold recorded) Income tax expense 31 460 Income Tax Payable 460 (Income tax expense recorded) Cost of goods sold 31 4.730 Inventory 4,730 (Adjust inventory balance) Cash Accounts Receivable Inventory