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oblem 3 - B Adjusting Entries with T-Accounts \& Trial Balance Sepia Company Unadjusted Trial Balance December 31,20XX 1) Post the following adjustments directly to the T-Accounts provided. a) Depreciation on the automobile, for the year, is estimated at $5,000. b) The balance in Prepaid Insurance represents six month's insurance, paid in advance, on September 1 of the current year. c) The balance in Prepaid Rent represents six month's rent, paid in advance, on December 1 of the current year. d) Salaries earned, but unpaid on Monday, December 31 , total $500. e) Sepia billed its customers $4,000 for services provided during the month of December. At December 31, an entry is needed to record this. f) On December 31,$1,200 of supplies are on hand. g) The Unearned Fees account reflects cash received, on November 1 , in advance of providing three month's services. At December 31, two months of services have been provided