I am unsure if my data on the last page are correct. I feel as though I am missing at least one number in each. Thanks!

P3-36A Journalizing and posting adjustments to the four-column accounts and preparing an adjusted trial balance The unadjusted trial balance of Newport Inn Company at December 31, 2016, and the data needed for the adjustments follow NEWPORT INN COMPANY Unadjusted Trial Balance December 31, 2016 Balance Account Title Cash Accounts Receivable Prepaid Insurance Office Supplies Building Accumulated Depreciation-Building Accounts Payable Salaries Payable Unearned Revenue Coffey, Capital Coffey, Withdrawals Service Revenue Salaries Expense Insurance Expense Depreciation Expense-Building Advertising Expense Supplies Expense Total Debit Credit 11,900 13,900 3,500 1,100 515,000 350,000 4,500 2,500 175,620 2,170 18,200 2,500 750 $ 550,820 $550,820 Adjustment data at December 31 follow a. As of December 31, Newport had $600 of Prepaid Insurance remaining. b. At the end of the month, Newport had $700 of office supplies remaining. c. Depreciation on the building is $3,500 d. Newport pays its employees weekly on Friday. Its employees earn $1,500 for a five-day workweek. December 31 falls on Wednesday this year. On November 20, Newport contracted to perform services for a client receiving e. $2,500 in advance. Newport recorded this receipt of cash as Unearned Revenue. As of December 31, Newport has $1,500 still unearned. Requirements 1. Journalize the adjusting entries on December 31. 2. Using the unadjusted trial balance, open the accounts (use a four-column ledger) with the unadjusted balances. Post the adjusting entries to the ledger accounts 3. Prepare the adjusted trial balance. 4. Assuming the adjusted trial balance has total debits equal to total credits, does this mean that the adjusting entries have been recorded correctly? Explain Date Accounts and Explanation Debit Credit Total Possible Points for P3-36:25/50 a. Dec. 31 2.900 Insurance Expense Prepaid Insurance 2,900 S3,00 Prepaid Insurance prior to adjustment -600 Prepaid Insurance remaining S2.900 Insurance Expense b. Dec. 31 Supplies Expense Office Supplies 400 400 S1,100 Office Supplies prior to adjustment 700 Office Supplies remaining $400 Supplies Expense (cost of office supplies used) c. Dec. 31 Depreciation Expense- Building 3,500 3,500 d. Dec. 31 Salaries Expenses Salaries Payable 900 S1,500 Salaries for a five-day work week 900 s work days S300 Salaries Expense per work day e. Dec. 31 Unearned Revenue 1,000 1,000 S300 Salaries Expense per work day x3 work days S900 Salaries Expense for Monday through Wednesday Available accounts for journal entries: Insurance Expense Prepaid Insurance Supplies Expense Office Supplies S2,500 Unearned Revenue prior to adjustment 1) The calculations on the right are for you determine what the adjusting entries are you will be entering in the journal to the left (show your calculation). 1.500 Unearned Revenue still unearned S1,000 Service Revenue earned 21 Whatever amount you calculate will be the amount you enter into the journal entry. Account No. ACCOUNTS PAYABLE SALARIES EXPENSE DatetePost ReDbiCredit Datee Post ReDebCrodit Date Credit Crodit Crodit Dec. 31 Balance Dec. 31 Dec. 3Balance Dec. 3Balane ACCOUNTS RECEIVABLE Account No Balan SALARIES PAYABLE INSURANCE EXPENSE Balance Date Item Post Ref.DebitCredit Date e Post RefDebiCredit Item Post Ref.DebitCrdit Credit Credit Credit Dec. 31 Balance 13. Dec. 3 a Balance Balance Date Item Post RefDebitCredit Date Item Post RefDebi Credit Date Item Post RefDebitCredit Crodit Crodit Crodit Dec. 31 Balance Dee. 3Balance Doe. 31 3,500 2.900 1,00 tem Post RefDebitCredit DateIem Post RefDebi Credit DateIte Post Ref.DbCredit Credit Crodit Crodit Dec. 31 Balance Dec. 31 Dec. 31 Balance Dee. 3 Balance Balance DebiCrodit Date Item Post Ref.DebitCredit Date em Post RefDebiCrit Date Item Post RefDebi Credit DebiCrodit DebiCroedit Dec. 31Balance Dec. 31Balanoe Doc. 3 b ACCUMULATED DEPRECIATION -BUILDING Account No. SERVICE REVENUE Account No. Balanoe 1) For help in filling this section out, please refer to the video I posted in DQ1 titled Help with Requirement 2 of P3-36 Date Item Post Ref.DebitCredit Date tem Post RefDebitCrodit Crodit Credit 2) Do not worry about Post Ref or Account number. You do not need to enter anything there 350, Dec 31 Balance Dec. 31 Dec. 3Balanoe