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Table 3-1 The unadjusted trial balance of Danvon Collection Services at December 31, 2014 follows. Credit Debit $4,800 10,400 2,000 1,000 400 16,500 Cash Accounts receivable Prepaid insurance Prepaid rent Office supplies Equipment Accumulated amortization Salaries payable Interest payable Unearned service revenue Note payable Ted Danvon, capital Ted Danvon, withdrawals Service revenue Salaries expense Amortization expense Rent expense Insurance expense Office supplies expense Interest expense $2,400 0 0 600 8,000 15,200 3,000 32.700 20,500 0 0 0 558.900 can contain viruses. Unless you need to edit, it's safer to stay in Protected View. interest expense 300 $58.900 $59.900 Enable Editing 3) Refer to Table 3-1. Given the following information, prepare the necessary adjusting entries at year end, December 31, 2014, for Danvon Collection Services a) A count revealed that $100 of office supplies were still on hand at December 31, 2014. b) The accountant has determined that the prepaid insurance balance at December 31, 2014, should be in the amount of $450. c) The equipment is amortized at the rate of $200 per month. d) The accountant has determined that the unearned service revenue balance at December 31, 2014, should be in the amount of $350. e) Interest of $200 on the note payable has accrued to the end of the year. f) Salaries accrued at December 31, 2014, amounted to $650 8) The accountant has determined that the prepaid rent balance at December 31, 2014, should be in the amount of $100