Flounder Advertising was founded by Murali Vedula in January 2015. Presented below are both the adjusted and unadjusted trial balances as of December 31, 2017. FLOUNDER ADVERTISING TRIAL BALANCE DECEMBER 31, 2017 Unadjusted Adjusted Dr. Cr. Dr. Cr. Cash $13,250 $13,250 Accounts Receivable 17,080 20,502 Supplies 9,600 6,749 Prepaid Insurance 4,120 2,567 Equipment 69,500 69,500 Accumulated Depreciation-Equipment $22,800 $27,590 Notes Payable 8,000 8,000 Accounts Payable 1,860 1,860 Interest Payable 0 560 Unearned Service Revenue 5,490 3,418 Salaries and Wages Payable 0 802 Common Stock 19,130 19,130 Retained Earnings 28,889 28,889 Dividends 19,700 19,700 Service Revenue 62,311 67,805 Salaries and Wages Expense 9,580 10,382 Insurance Expense 1,553 Interest Expense 560 Depreciation Expense 4,790 Supplies Expense 2,851 Rent Expense 5,650 5,650 $148,480 $148,480 $158,054 $158,054 Collapse question part (a) Journalize the annual adjusting entries that were made. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter 0 for the amounts.)

No. Date Account Titles and Explanation Debit Credit

1. Dec. 31 (To record accrued service revenue)

2. Dec. 31 (To record supplies used)

3. Dec. 31 (To expired insurance)

4. Dec. 31 (To record depreciation on equiment)

5. Dec. 31 (To record interest accrued on the note)

6. Dec. 31 (To record service revenue earned)

7. Dec. 31 (To record accrued wages)