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The ledger of Platinum Company shown below on December 31, 2020 includes the selected accounts EXERCISES PROBLEMI before adjusting entries are prepared. Debit Credit $ 10,000 $ 21,000 $ 16,500 So Accounts Account Receivable Supplies Equipment Accumulated Depreciation - Equipment Notes Payable Interest Payable Salaries and Wages Payable Service Revenue Insurance Expense $ 12,000 SO $ 2.500 $ 45,000 $ 12,000 The information below has been gathered at December 31, 2020. 1. Supplies of $8,000 are on hand. 2. Performed services for a client in December 2020, the client will be billed $4,200. 3. Depreciation on the equipment for 2020 is $2,700. 4. Borrowed $12,000 by signing a 10%, one-year note on Sept 1, 2020. 5. Paid $12,000 for 12 months of insurance coverage on 31 March 2020. 6. On November 1, 2020, collected $45,000 for services to be performed from November 1, 2020 through June 31, 2021. 7. Pays its employees total salaries of $2,500 every Monday for the preceding 5-day week (Monday through Friday). On Monday, December 28, employees were paid for the week ending December 25. All employees worked last 3 days of 2020. Instructions Prepare annual adjusting entries for the seven items described above. Accounting Principle 1 (Management) Medule Odd