following is the Unadjusted Trial Balance of Dawes Delivery - a proprietorship. This trial balance was prepared at the close of business on December 31, 2019, the company's year-end: Dawes Delivery Unadjusted Trial Balance December 31, 2019 Account Debits Credits Cash 9,590 Prepaid Insurance 1,500 Office Supplies 250 Office Equipment 5,000 Accumulated Depreciation - Office Equipment 2,000 Building 50,000 Accumulated Depreciation - Building 10,000 Vehicle-Truck 30,000 Accumulated Depreciation - Truck 6,000 Accounts Payable 2,105 Unearned Revenue 2,400 D. Dawes, Capital 70,935 D. Dawes, Withdrawals 7,000 Service Revenue 42,530 Administration Expense 1,620 Building Rent Expense 8,400 Utilities Expense 960 Wages Expense 21,650 135,970 135,970 Additional Information: a) The Prepaid insurance is for a policy that was purchased on July 1 2019, and is for one year. b) Office supplies still on hand at December 31, 2019, amounted to $60. c) Office Equipment & Truck have an estimated useful life of 5 years with no expected salvage value. Take a full year of depreciation. d) The Building has an estimated useful life of 20 years with no expected salvage value. Take a full year of depreciation e) The Unearned revenue is for 12 monthly deliveries to a local restaurant ($200 per delivery) beginning on October 1, 2019, and paid in advance on that date. f) Dawes performed a delivery job on December 30 2019, for $300. The bill did not make it into the accounting records for the year-end. g) The bookkeeper had paid the owner's household utility bills, amounting to $135, through the company by charging these bills to utility expenses. h) Accrued, but unpaid, wages to December 31, 2019, amounted to $750. i) The company leased its unused space in the building and signed a contract on December 15, 2019, with Terrace Agencies. The monthly rent of $150 was payable by Terrace in advance on the 15th of each month. The 1st payment was owed by Terrace Agencies on January 15, 2020, Prepare the adjusting journal entries for the companys year-end. If no journal entry is required, write the date and No entry