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The Stam Consulting Company began operations on December 1, 2021. The unadjusted trial balance of the Stam Consulting Company as of December 31, 2021 is found on the trial balance tab. The following information is required to prepare the necessary adjusting entries for the Star Consulting Company found in chapter 3. 1) The balance in Prepaid insurance represents a 24-month policy that went into effect on December 1, 2021 Review the unadjusted balance in Prepaid insurance and prepare the necessary adjusting entry, if any. 2) Based on a physical count, supplies on hand total $3,900. Review the unadjusted balance in Supplies, and prepare the necessary adjusting entry, if any. 3) The equipment is expected to have a 4 year useful life, and be worth about $9,000 at the end of four years. Review the unadjusted balance in Accumulated depreciation, and prepare the necessary adjusting entry, if any. 4) On December 26, the client paid a $13,200 60-day fee in advance, covering December 27 to February 24 Review the unadjusted balance in Unearned Consulting Revenue, and prepare the necessary adjusting entry, if any. 5) Stam Consulting's sole employee earns $110 per day for a five-day workweek beginning on Monday and ending on Friday. The employee was last paid on Friday, December 26 Review the unadjusted balance in Salaries payable, and prepare the necessary adjusting entry, if any 6) In the second week of December, Stam Consulting agreed to provide 30 days of consulting services to a local fitness club for a fixed fee of $5,580. The terms of the initial agreement call for Stam Consulting to provide services from December 12, 2021 through January 10, 2022, or 30 days of service. The club agrees to pay Stam Consulting $5,580 on January 10, 2022, when the service period is complete. Review the unadjusted balance in Consulting revenue, and prepare the necessary adjusting entry, if any Prepare the required adjusting and closing entries for the Stam Consulting Company Journal entry worksheet 1 2 3 4 5 6 7 8 9 10 > The balance in Prepaid insurance represents a 24-month policy that went into effect on December 1, 2021. Review the unadjusted balance in Prepaid insurance, and prepare the necessary adjusting entry, if any. Note: Enter debits before credits. Date Account Title Debit Dec 31 Credit Insurance expense Prepaid insurance Record entry Clear entry View general journal Journal entry worksheet Based on a physical count, supplies on hand total $3,900. Review the unadjusted balance in Supplies, and prepare the necessary adjusting entry, if any. Note: Enter debits before credits. Date Dec 31 Account Title Debit Credit Supplies expense Supplies 3,900 3,900 Record entry Clear entry View general journal Journal entry worksheet In the second week of December, Stam Consulting agreed to provide 30 days of consulting services to a local fitness club for a fixed fee of $5,580. The terms of the initial agreement call for Stam Consulting to provide services from December 12, 2021, through January 10, 2022, or 30 days of service. Note: Enter debits before credits. Date Dec 31 Debit Credit Account Title Accounts receivable Consulting revenue Racord General General Income St Owner Requirement Trial Balance Balance Sheet Work Sheet Journal Ledger Statement Equity You may view either the unadjusted, adjusted, or post-closing trial balance by choosing from the dropdown box below. Your choice will determine the reported values on the financial statement tabs. Unadjusted Stam Consulting Trial Balance December 31, 2021 Account Title Debit Credit $ Cash Supplies Prepaid insurance Equipment Accounts payable Uneared consulting revenue J. Stam, Capital J. Stam. Withdrawals Consulting revenue Rental revenue Salaries expense Rent expense Utilities expense Total 10,855 5,200 6,000 37,800 8,200 13,200 36,000 1,200 7,000 750 1,870 1,850 375 65,150 $ General Ledger Income Statement 65,150