Cash BLOSSOM ADVERTISING TRIAL BALANCE DECEMBER 31, 2020 Unadjusted Dr. Cr. $14,760 Accounts Receivable 19,200 Supplies 9,620 Prepaid Insurance 3,500 Equipment 65,100 Accumulated Depreciation-Equipment $23.740 Notes Payable 7.300 Accounts Payable 2.060 Interest Payable Unearned Service Revenue 5,060 Salaries and Wages Payable Common Stock 20,290 Retained Earnings 19.213 Dividends 11,300 Service Revenue 61,127 Salaries and Wages Expense 9,230 Insurance Expense Interest Expense Depreciation Expense Supplies Expense Rent Expense 6,080 $138.790 $138,790 Adjusted - Dr. Cr. $14.760 22,900 6,816 1,865 65,100 $29,020 7,300 2,060 511 3,038 775 20,290 19,213 11,300 66,849 10,005 1,635 511 5,280 2,804 6,080 $149,056 $149,056 Journalize the annual adjusting entries that were made. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter for the amounts.) Debit Credit No. Date Account Titles and Explanation 1. Dec. 31 (To record accrued service revenue) 2. Dec. 31 (To record supplies used) 3. Dec. 31 (To expired insurance) 4. Dec. 31 (To record depreciation on equiment) 5. Dec. 31 (To record interest accrued on the note) 6. Dec. 31 (To record service revenue earned) 7. Dec. 31 (To record accrued wages)