Gomez Services had completed all of its journal entries for the month of September 2019 and posted them to the general ledger. Based on the ledger balances, an unadjusted trial balance has been prepared.

Gomez Services Unadjusted Trial Balance September 30, 2019
Account Titles	DR	CR
Cash	$34,180
Accounts Receivable	$8,150
Prepaid Insurance	$2,160
Equipment	$13,910
Accounts Payable		$25,840
Unearned Revenue		$3,120
Bank Loan		$2,500
Gomez, Capital		$19,836
Service Revenue		$25,480
Interest Expense	$106
Rent Expense	$1,850
Salaries Expense	$8,780
Telephone Expense	$170
Travel Expense	$7,470
Total	$76,776	$76,776

The following adjustments must be made at the end of September.

Sep 30	The balance of prepaid insurance represents a 12-month policy. One month has been used.
Sep 30	Depreciation of equipment for the month is $450.
Sep 30	Gomez Services has earned $2,890 that was previously unearned.

Required

Create the journal entries for the adjustments.

Do not enter dollar signs or commas in the input boxes.

Round your answers to the nearest whole number.

Date	Account Title and Explanation	Debit	Credit
2019
Sep 30	AnswerGomez, CapitalGomez, WithdrawalsAccounts PayableAccounts ReceivableAccumulated DepreciationCashDepreciation ExpenseEquipmentInsurance ExpenseInterest ExpenseInterest PayablePrepaid InsurancePrepaid RentRent ExpenseSalaries ExpenseService RevenueTelephone ExpenseTravel ExpenseUnearned Revenue	Answer
	AnswerGomez, CapitalGomez, WithdrawalsAccounts PayableAccounts ReceivableAccumulated DepreciationCashDepreciation ExpenseEquipmentInsurance ExpenseInterest ExpenseInterest PayablePrepaid InsurancePrepaid RentRent ExpenseSalaries ExpenseService RevenueTelephone ExpenseTravel ExpenseUnearned Revenue		Answer
	Expensed one month of insurance
Sep 30	AnswerGomez, CapitalGomez, WithdrawalsAccounts PayableAccounts ReceivableAccumulated DepreciationCashDepreciation ExpenseEquipmentInsurance ExpenseInterest ExpenseInterest PayablePrepaid InsurancePrepaid RentRent ExpenseSalaries ExpenseService RevenueTelephone ExpenseTravel ExpenseUnearned Revenue	Answer
	AnswerGomez, CapitalGomez, WithdrawalsAccounts PayableAccounts ReceivableAccumulated DepreciationCashDepreciation ExpenseEquipmentInsurance ExpenseInterest ExpenseInterest PayablePrepaid InsurancePrepaid RentRent ExpenseSalaries ExpenseService RevenueTelephone ExpenseTravel ExpenseUnearned Revenue		Answer
	Depreciate equipment
Sep 30	AnswerGomez, CapitalGomez, WithdrawalsAccounts PayableAccounts ReceivableAccumulated DepreciationCashDepreciation ExpenseEquipmentInsurance ExpenseInterest ExpenseInterest PayablePrepaid InsurancePrepaid RentRent ExpenseSalaries ExpenseService RevenueTelephone ExpenseTravel ExpenseUnearned Revenue	Answer
	AnswerGomez, CapitalGomez, WithdrawalsAccounts PayableAccounts ReceivableAccumulated DepreciationCashDepreciation ExpenseEquipmentInsurance ExpenseInterest ExpenseInterest PayablePrepaid InsurancePrepaid RentRent ExpenseSalaries ExpenseService RevenueTelephone ExpenseTravel ExpenseUnearned Revenue		Answer
	Earned revenue