December 31 is as follows 4. The Beach Roach Motel opened for business on December 1, 2000. The trial balance Roach Motel Trial Balance December 31 101 Cash $2,500 110 Accounts Receivable 126 Supplies 1.000 16,800 5,300 3.600 35.000 60.750 130 Prepaid Insurance 140 Land 141 Lodge 142 Accumulated Depreciation - Lodge 149 Furniture 150 Accumulated Depreciation - Furniture 201 Accounts Payable 208 Uneamed Rent 212 Salaries Payable 275 Mortgage Payable 301 Sara Sutton Capital 302 Sara Sutton, Withdrawals 429 Rent Revenue 610 Advertising Expense 619 Depreciation Expense Lodge 621 Depreciation Expense Furniture 631 Supplies Expense 635 Insurance Expense 726 Salaries Expense 732 Utilities Expense 901 Income Summary Totals 880 otorg 3,000 1,000 $ 113,850 $113,850 Other data: a. Insurance expires at the rate of $200 per month b. A count of supplies shows $900 of unused supplies on December 31. c. Annual depreciation is $3,600 on the lodge and $3,000 on furniture. d Roach Motel has a long-term contract with a local contracting company to provide rooms for the contractors, as needed. The contracting company agrees to pay for the rent by the 15 of the following month. For the month of December, Roach Motel provided $1,400 worth of room rentals that have yet to be recorded at the time of the trial balance. e. Uneamed rent of $1,500 has been eamed. f. Salaries of $300 are accrued and unpaid at December 31. Instructions: 1. Create t-accounts for all accounts and post the beginning balances from the unadjusted trial balance. 2. Prepare the adjusting entries for the month of December. 3. Post the adjusting entries to the t-accounts. 4. Prepare an adjusted trial balance at December 31, 2020, from the t-account balances. 5. Prepare the closing entries. 6. Post the closing entries to the t-accounts. 7. Create a post-closing trial balance for December 31, 2020. Road Adjusting Entries Date Account Title Debit Credit Dece Lodge Furnitur 19e rate s $9 3,601 cerm ntra 15 1.40 lan ha crue Closing Entries Date Account Tule Debit Credit Adjusted Trial Balance Account Account Title Debit Credit NO. Post-Closing Trial Balance Account Credit Account Title Debit 110 Accounts Receivable 141 Lodge 142 Accumulated Depreciation - Lodge 208 Unearned Rent 212 Salaries Payable - 610 Advertising Expense 429 Rent Revenue 726 Salaries Expense 635 Insurance Expense