Case-2 Presented below is the unadjusted trial balance of Fortune Travel Agency for the year ended December 31, 2019: Fortune Travel Agency Unadjusted Trial Balance December 31, 2019 Particulars Debit (OMR) Credit (OMR) Cash 12,600 Accounts Receivable 64,500 Prepaid Insurance 36,000 Office Supplies 6,300 Furniture 217,500 Accumulated Depreciation 43,500 Accounts Payable 90,000 Unearned Revenue 28,500 Capital 168,000 Drawing 120,000 Service Revenues 513,300 Salaries Expense 377,100 Miscellaneous Expense 9,300 Total 843,300 843,300 Additional information: a. On November 1, 2019 Fortune took a fire insurance policy amounting to OMR 36,000 for one year b. A physical count of office supplies indicated that OMR 300 worth of office supplies were on hand on December 31, 2019. c. Received a bill from Oman Observer for advertisements places in the newspaper during the second week of November. The bill for OMR 250 will be paid on January 15, 2020.. d. Rent totalling OMR 500 for the months of November and December has not been paid by December 31, 2019. e. Unearned Revenue on December 31, 2019 amounted to OMR 6,000. Question No. 3 Required: a. Prepare the adjusting entries. b. Prepare the adjusted trial balance. (5 marks) (5 marks) Adjusting Entries Date Particulars L.F No Debit Credit b) ADJUSTED TRIAL BALANCE Particulars Debit Credit