ignore the color instruction

Question 1) Fun Accounting Consulting had the following trial balance on September 30, 2023: The following data was available on September 30: 1) The equipment has a 14-year life with no salvage value. 2) Seventy-six percent of the unearned service revenue has been earned at the end of the month. 3) Invoices representing $2,575 of services performed during the month have not been recorded. 4) The note payable originated on May 1,2023 and has an interest rate of 9.6%. 5) Salaries of $999 need to be accrued at September 30. 6) Supplies on hand total $858. 7) A utility bill for $341 has not been recorded and will not be paid until next month. 8) The building was bought on September 16, 2023 and has 40-year life with a salvage value of $136,880. 9) The insurance policy is for seven months. Instructions: Journalize the adjusting entries at September 30, 2023 in COLOR. Assume no adjustments have been made since August 31t,2023. Question 2) These financial statement items are for Shady Corporation at year ended, September 30, 2023: Instructions: Journalize the closing entries at September 30, 2023 in COLOR