Grayson Theater Production Company's partially completed worksheel as of December 31, 2018, follows. B Click the icon to view the partially completed worksheet.) (Click the icon to view the adjustment data) Read the requirements Requirement 1. Complete the worksheet. Use letters a through eta label the five adjustments The account names and unadjusted trial balance amounts as provided in the question have been entered into the worksheet for you. Finish the partial worksheet by completing the adjustments and adjusted trial balance columns. Complete the Adjustments columns by using the letters a through e to label the five adjustments. (Abbreviation used: Equip. - Equipment.) Grayson Production Company Worksheet December 31, 2018 Unadjusted Trial Balance Adjustments Debit Credit Debit Credit Adjusted Trial Balance Account Names Debit Credit $ (a) 3,900 6.100 2,300 1,500 31,000 (b) S Cash Accounts Receivable Office Supplies Prepaid Insurance Equipment Accumulated Depreciation-Equip Accounts Payable Salanes Payable Grayson, Capital Grayson, Withdrawals Service Revenue Depreciation Expense-Equip Supplies Expense Utilities Expense Salaries Expense Insurance Expense Total Ilic) 8.700 || (d) 3,800 L (a) 22,900 (d) 32,000 74,000 || 5,500 27,000 $ 109,400 S 109,400 Requirement 2. Journalize the adjusting entries. (Record debits first, then credits. Select the explanation on the last line of the journal entry table.) a. As of December 31, Grayson had performed $600 of service revenue but has not yet billed customers. Review the worksheet. Date Accounts and Explanation Debit Credit (a) Dec. 31 b. At the end of the month, Grayson had $400 of office supplies remaining. Review the worksheet. Date Accounts and Explanation Debit Credit (b) Dec. 31 c. Prepaid Insurance of $1,250 remained. Review the worksheet. Date Accounts and Explanation Debit Credit (c) Dec. 31 d. Depreciation expense, $3,900. Review the worksheet. Date Accounts and Explanation Debit Credit (d) Dec. 31 e. Accrued salaries expense of $120 that hasn't been paid yet. Review the worksheet. Date Accounts and Explanation Debit Credit (e) Dec. 31