Harris Company Trial Balance December 31, 20XX 25,000 40,000 5,000 1,900 The Harris Company unadjusted trial balance appears as follows: 560, Depreciation Expense, Office Equipment - 570. 3. Record the balances of the trial balance in the general ledger. 4. Post the adjusting entries to the general ledger. 6. Prepare an income statement, statement of owner's equity and balance Cash Accounts Receivable Prepaid Rent Prepaid Insurance Office Supplies Office Equipment 650 Accumulated Depreciation, Office Equipment 2,850 Accounts Payable 400 Unearned Service Revenue 12,000 J. Harris, Capital 1,500 J. Harris, Withdrawal 29,000 200 Service Revenue Salaries Expense 75,000 32,100 Rent Expense 7,000 Utilities Expense 3,200 117,900 117,900 a) There is $250 of office supplies on hand. b) Insurance in the amount of $1,200 has expired. c) All of the unearned revenue, $1,500, has been earned. d) Depreciation expense for the office equipment is $200. Required: 1. Record the adjusting entries in the general journal. 2. Open the ledger accounts as indicated by the trial balance and those necessary to process the adjusting entries. Cash - 110, Accounts Receivable - 120, Prepaid Rent - 130, Prepaid Insurance - 140, Office Supplies - 150, Office Equipment - 160, Accumulated Depreciation, Office Equipment - 161, Accounts Payable - 210, Unearned Service Revenue - 220, J. Harris , Capital - 310, J. Harris, Withdrawals - 320, Service Revenue - 410, Salaries Expense - 510, Rent Expense - 520, Utilities Expense - 530, Office Supplies Expense - 540, Insurance Expense - 5. Prepare an adjusted trial balance. sheet for 12/31/XX