Ellis Company uses the following accounts and numbers 11 Cash 19 Accumulated Depreciation 26 Interest Payable 54 Kent Expense 12 Accounts Receivable 22 Notes Payable 33 Common Stock 55 Depreciation Expense 13 Supplies 23 Unearned Service Revenue 41 Service Revenue 56 Interest Expense 14 Prepaid Rent 24 Salaries Payable 31 Salaries Expense 57 Utilities Expense 18 Equipment 25 Utilities Payable 53 Insurance Expense S& Supplies Expertise The company accumulated the following adjustment data at December 31 On 13/1, Ellis received 85,000 in advance for future services to be performed. At 12/31, 54,000 remained unearned 2. Salaries of 5600 are unpaid at 12/31 Instructions: For each of the above items indicate 1. The type of adjustment (prepaid expense, depreciation, unearned revenice, accrued revenue, or accrued expense). 2. Use the account numbers from above to indicate which accounts should be debited and credited. Also, enter the appropriate dollar amount of the adjustment in the corresponding debit/credit columns Adjusting Entry Acct. # Debit Credit Type of Adjustment 1. 2