Create the Unadjusted trial balance and journal entry for adjustment

Adjusting Transaction a. Office Supplies on hand as Dec 31,20000 b. 50% of the unearned revenue has been earned c. Depreciation for the year building and tarte is 18,000 and 10,000 respectively d. Salaries in the amount 10,000 was accrued e. Interest on the amount of 5,000