During reviewing the financial data, these information were discovered: a/ A physical count shows that $850 Office Supplies are still on hand on December 31. b/ Depreciation on equipment of $600 was omitted. c/ Unearned services has been earned totaled $3,400. d/ After analysing the account, the company noticed that the insurance policy is for a year. The insurance policy began on October 1st. e/ The company pays salaries for its employees every Monday with full time of five-working days $2,300. Assume that December 31 is on Tuesday, and the next salaries payment is on Monday, Jan 6th the following year. f/ An electricity bill for $230 has not been recorded and will not be paid until next month. Question 1. Prepare necessary adjusting entries. 2. Determine the balances of the accounts affected by the adjusting entries and prepare an adjusted trial balance. 3. Prepare the journal entry to record the subsequent payment for salaries in the following January.