David's Services provides general home maintenance to customers The company's fiscal year end is December 31 The December 31, 2021, trial balance (before any adjusting entries) appears below Accounts Debits Credits Cash $ 18,100 Accounts Receivable 16,200 Supplies 20,400 Prepaid Rent 15,000 Equipment 95,000 Accumulated Depreciation $ 27,200 Accounts Payable 10,500 Salaries Payable 0 Utilities Payable 0 Interest Payable 0 Notes Payable 40,000 Common Stock 24,000 Retained Earnings 10,500 Dividends 2,500 Service Revenue 224,900 Salaries Expense 158,500 Depreciation Expense 0 Rent Expense 0 Supplies Expense 0 Utilities Expense 11,400 Interest Expense 0 Totals $ 337,100 $ 337,100 Information necessary to prepare the year end adjusting entries appears below Depreciation on the equipment for the year is $13,600 Employees' salaries are paid every two weeks The last pay period ended on December 23 Salaries earned from December 24 through December 31, 2021, are $4,200 On August 1, 2021, David's borrows $40,000 from a local bank and signs a note The note requires interest to be paid annually on August 31 at 12 The principal is due in four years On April 1, 2021, the company pays $15,000 for rental equipment for the next 12 months The entire $15,000 was debited to Prepaid Rent on April 1 $3,000 of supplies remains on hand at December 31, 2021 On December 30, David's receives a utility bill of $1,900 for the month The bill will not be paid until early January,2022, and no entry was recorded when the bill was received Required Record the necessary adjusting entries on December 31, 2021 (If no entry is required for a particular transaction event, select No journal entry required in the first account field ) JOURNAL ENTRY WORKSHEET A Record the adjusting entry for depreciation Depreciation on the equipment for the year is $13,600 B Record the adjusting entry for salaries Employees' salaries are paid every two weeks The last pay period ended on December 23 Salaries earned from December 24 through December 31, 2021, are $4,200 C Record the adjusting entry for interest On August 1, 2021, David's borrows $40,000 from a local bank and signs a note The note requires interest to be paid annually on August 31 at 12 The principal is due in four years D, Record the adjusting entry for rent On April 1, 2021, the company pays $15,000 for rental equipment for the next 12 months The entire $15,000 was debited to Prepaid Rent on April 1 E, Record the adjusting entry for supplies $3,000 of supplies remains on hand at December 31, 2021 F Record the adjusting entry for utilities On December 30, David's receives a utility bill of $1,900 for the month The bill will not be paid until early January,2022, and no entry was recorded when the bill was received

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David's Services provides general home maintenance to customers. The company's fiscal year-end is December 31. The December 31, 2021, trial balance (before any adjusting entries)

David's Services provides general home maintenance to customers. The company's fiscal year-end is December 31. The December 31, 2021, trial balance (before any adjusting entries) appears below.

Accounts	Debits		Credits
Cash	$	18,100
Accounts Receivable		16,200
Supplies		20,400
Prepaid Rent		15,000
Equipment		95,000
Accumulated Depreciation			$	27,200
Accounts Payable				10,500
Salaries Payable				0
Utilities Payable				0
Interest Payable				0
Notes Payable				40,000
Common Stock				24,000
Retained Earnings				10,500
Dividends		2,500
Service Revenue				224,900
Salaries Expense		158,500
Depreciation Expense		0
Rent Expense		0
Supplies Expense		0
Utilities Expense		11,400
Interest Expense		0
Totals	$	337,100	$	337,100

Information necessary to prepare the year-end adjusting entries appears below.

Depreciation on the equipment for the year is $13,600.
Employees' salaries are paid every two weeks. The last pay period ended on December 23. Salaries earned from December 24 through December 31, 2021, are $4,200.
On August 1, 2021, David's borrows $40,000 from a local bank and signs a note. The note requires interest to be paid annually on August 31 at 12%. The principal is due in four years.
On April 1, 2021, the company pays $15,000 for rental equipment for the next 12 months. The entire $15,000 was debited to Prepaid Rent on April 1.
$3,000 of supplies remains on hand at December 31, 2021.
On December 30, David's receives a utility bill of $1,900 for the month. The bill will not be paid until early January,2022, and no entry was recorded when the bill was received.

Required:

Record the necessary adjusting entries on December 31, 2021. (If no entry is required for a particular transaction/event, select "No journal entry required" in the first account field.)

JOURNAL ENTRY WORKSHEET

A. Record the adjusting entry for depreciation. Depreciation on the equipment for the year is $13,600.

B. Record the adjusting entry for salaries. Employees' salaries are paid every two weeks. The last pay period ended on December 23. Salaries earned from December 24 through December 31, 2021, are $4,200.

C. Record the adjusting entry for interest. On August 1, 2021, David's borrows $40,000 from a local bank and signs a note. The note requires interest to be paid annually on August 31 at 12%. The principal is due in four years.

D, Record the adjusting entry for rent. On April 1, 2021, the company pays $15,000 for rental equipment for the next 12 months. The entire $15,000 was debited to Prepaid Rent on April 1

E, Record the adjusting entry for supplies. $3,000 of supplies remains on hand at December 31, 2021

F. Record the adjusting entry for utilities. On December 30, David's receives a utility bill of $1,900 for the month. The bill will not be paid until early January,2022, and no entry was recorded when the bill was received.