For each problem show all your work and supporting calculation in a clear and easy to follow format. Otherwise, no partial credit will be given. PROBLEM 1 (24 pts) The unadjusted trial balance of Ortega Security Services on December 31, 2020 is shown below: ORTEGA SECURITY SERVICE Cash Accounts Receivable Supplies Prepaid Insurance Notes Receivable Automobiles Accumulated depreciation (Autos) Notes Payable Unearned Service Revenue Common Stock Service Revenue Salaries Expense Repairs Expense Gas and Oil Expense Trial Balance December 31, 2020 Debit $ 12,400 Credit 6,200 1,000 3,600 58,000 10,000 $ 45,000 2,500 15,000 80,000 57,000 5,000 9,300 $152,500 $152,500 Service revenue earned but unbilled is $1,500 on December 31. Insurance coverage began on August 1 under a 1-year policy. Interest of $2,400 accrued on notes payable for the year has not been recorded. An analysis of the accounts shows the following: A. B. C. D. E. F. G. H. $1,000 of the unearned service revenue has been earned. Drivers' salaries total $500 per day. On December 31, 4 days' salaries of $2,000 are unpaid. Supplies on had on December 31 is $250. Interest of $800 on notes receivable has been earned but not recorded. Depreciation on the Automobiles is $5,000 per year. REQUIRED For each of the above additional data items prepare the adjusting entries at December 31, 2020, assuming that adjusting entries are made at the end of the year.