eBook Show Me How Calculator Rogers Corporation Unadjusted Trial Balance December 31, 2019 Account Debit Credit Cash $ 3,100 Accounts Receivable 15,900 Supplies 4,200 Prepaid Rent 9,500 Equipment Accumulated Depreciation 625,000 $ 104,000 Other Assets 60,900 Accounts Payable Unearned Service Revenue Note Payable (due 2022) Common Stock 9,400 11,200 50,000 279,500 37,000 Retained Earnings, 12/31/2018 Service Revenue 598,000 137,000 Wages Expense Rent Expense Interest Expense 229,000 4,500 Total $1,089,200 $1,089,100 Check Me eBook Show Me How Calculator At year end, you have the following data for adjustments: a. An analysis indicates that prepaid rent on December 31 should be $2,300. b. A physical inventory shows that $650 of office supplies is on hand. c. Depreciation for 2019 is $35,250 d. An analysis indicates that unearned service revenue should be $3,120 e. Wages in the amount of $3,450 are owed but unpaid and unrecorded at year end. 1. Six months' interest at 8% on the note was paid on September 30. Interest for the period from October 1 to December 31 is unpaid and unrecorded. 9. Income taxes of $55,539 are owed but unrecorded and unpaid. Required: eBook Show Me How Calculator Required: 1. Prepare the adjusting entries. Dec. 31 Cash X 3,100 x (Record use of prepaid rent) Dec. 31 (Record use of supplies)