CALCULATOR HESSAGE MY INSTRUCTOR STANDARD VIEW Problem 3-02 (Part Level Submission) Oriole Advertising was founded in January 2013. Presented below are adjusted and unadjusted trial balances as of December 31, 20 ORIOLE ADVERTISING TRIAL BALANCE DECEMBER 31, 2020 Unadjusted Adjusted Dr. Cr. Dr. Cr. Cash $12,250 $12,250 Accounts Receivable 26,700 29,680 Supplies 8,720 3,593 Prepaid Insurance 4,950 4,185 Equipment 63,490 63,490 Accumulated Depreciation-Equipment $25,790 $30,520 Accounts Payable 20,461 20,461 Interest Payable -0- 147 Notes Payable 4,900 4,900 Unearned Service Revenue 7,330 5,845 Salaries and Wages Payable -0- 1,219 Common Stock 10,350 10,350 Retained Earnings 3,220 3,220 Service Revenue 62,099 66,564 Salaries and Wages Expense 11,890 13,109 Insurance Expense 765 Interest Expense 370 517 Depreciation Expense 4,730 Supplies Expense 5,127 Rent Expense 5,780 5,780 $134,150 $134,150 $143,226 $143,226 (a) Journalize the annual adjusting entries that were made. (Credit account titles are automatically indented when amount is enter no entry is required, select "No entry" for the account titles and enter o for the amounts.) Account Titles and Explanation Debit No. Date Credit 1. Dec. 31 (To record accrued service revenue) 2. Dec. 31 To record