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\begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{\begin{tabular}{c} MISEY MASONRY \\ Trial Balance \\ December 31,2022 \end{tabular}} \\ \hline & \multicolumn{2}{|c|}{ Unadjusted } & \multicolumn{2}{|c|}{ Adjusted } \\ \hline & Dr. & Cr. & Dr. & Cr. \\ \hline Cash & A$15,CpO & & A$15,000 & \\ \hline Accounts Receivable & 20,000 & & 24,500 & \\ \hline Supplies & 8,400 & & 2,000 & \\ \hline Prepaid Insurance & 3,350 & & 2,500 & \\ \hline Equipment & 65,000 & & 65,000 & \\ \hline Accumulated Depreciation-Equipment & & A $33,000 & & A\$38,000 \\ \hline Accounts Payable & & 5,000 & & 5,000 \\ \hline Interest Payable & & 0 & & 300 \\ \hline Notes Payable: & & 10,000 & & 10,000 \\ \hline Unearned Service Revenue & & 7,000 & & 5,600 \\ \hline Salaries and Wages Payable & & 0 & & 1,300 \\ \hline Share Capital-Ordinary & & 12,000 & & 12,000 \\ \hline Retained Earnings & & 5,500 & & 5,500 \\ \hline Service Revenue & & 58,600 & & 64.500 \\ \hline \end{tabular} Accumulated Depreciation-Equipment Accounts Payable Interest Payable Notes Payable Unearned Service Revenue Salaries and Wages Payable Share Capital-Ordinary Retained Earnings Service Revenue Salaries and Wages Expense Insurance Expense Interest Expense Depreciation Expense Supplins Expense Rent Expense A $33,000 5,000 0 10,000 7,000 0 12,000 5,500 58,600 15.000 16,300 850 350 650 5,000 6.400 4,000 A $131,100 A $38,000 5,000 300 10,000 5,600 1,300 12,000 5,500 64,500 64,500 \begin{tabular}{rrr} 15,000 & 16,300 \\ 350 & 850 \\ & 650 \\ & 5,000 \\ & 6,400 \\ 4,000 & 4,000 & AS142,200 A A 142,200 \end{tabular} Journalize the annual adjusting entries that were made. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter o for the amounts.)