he unadjusted trial balance as of December 31, 2018, the end of the annual accounting period for Time Change Employment Services, follows: B (Click the icon to view the unadjusted trial balance.) Data needed for the adjusting entries include the following: (Click the icon to view the additional information.) Read the requirements equirement1.Journalize Time Change's adjusting entries at December 31, 2018. Use the letter (a, b, and so on) as the date. (Record debits first, then credits. Select the explanation on the last line of the journal entry table.) Data Table Time Change Employment Services Unadjusted Trial Balance December 31, 2018 More Info Debit Credit Account Title Cash Accounts Receivable Office Supplies Land Building S 14,000 16,000 700 50,000 140,000 a. Office Supplies on hand at year-end, 5300. b. Depreciation on furniture, 57,000 c. Depreciation on building, $5,500 d. Salaries owed but not yet paid, 5800. e. Accrued service revenue, $900. f $4,000 of the uneamed revenue has been earned. S 90,000 Print Done Furniture 19,000 10,000 3,500 Accounts Payable Salaries Payable Unearned Revenue Common Stock 4,000 99 200 23,000 Service Revenue Salaries Expense Supplies Expense 89,000 21,000 Depreciation Expense Funiture Advertising Expense 2.000 S 285,700 S 285.700