Financial Accounting E3-20 Using an adjusted trial balance to prepare adjusting journal entries LO 4,5 [10 minutes] Student Name Course Name Student ID: Date: Students please fill-in areas that are shaded First Class Maids Company, the cleaning service, started the preparation of its adjusted trial balance as follows: FIRST CLASS MAIDS COMPANY Preparation of Adjusted Trial Balance December 31, 2019 Trial Balance Account Debit Credit Cash $ 700 Supplies 3,000 Prepaid insurance 800 Equipment 29,000 Accumulated depreciation 7,000 Accounts payable 2,800 Salary payable Unearned service revenue 500 Molly, capital 7,200 Molly, drawing 3,000 Service revenue 25,000 6,000 Salary expense Supplies expense Depreciation expense Insurance expense Total $ 42,500 $ 42,500 During the 12 months ended December 31, 2019, First Class Maids a. used supplies of $1,800. b. used up prepaid insurance of $620. C. used up $460 of the equipment through depreciation. d. accrued salary expense of $310 that First Class Maids hasn't paid yet. e. earned $360 of the unearned service revenue. Requirements 1. Journalize the five adjustments, all dated December 31, 2019. Explanations are not required. E3-20 Req. 1 Test Your Knowledge Journal DATE ACCOUNTS AND EXPLANATIONS POST.REF. DEBIT CREDIT Adjusting Entries a. b. C. d. e