iha's Company is a consulting service firm. The account balances at December 31, 2019, are shown below. Rasha's Company Trial Balance December 31, 2019 Accounts Debit Credit Accounts Receivable 3,500 Loan 5,000 Utilities Expense 600 Notes Payable 20,000 Equipment 30,000 Prepaid Rent Expense 1.200 Cash 28,700 Share Capital-Ordinary 35,000 Salaries and Wages Expense 900 Prepaid insurance Expense 1,200 Unearned revenue 1,000 Accounts Payable 600 Service Revenue 4,500 Total 66.100 66,100 service Revenue 4,500 Total 66,100 66,100 Other Information: Accounting period starts on January,i and ends on December, 31 On February 1, Rasha's company paid rent cash of 1,200 in advance for ABC company for one year. On March 1, Rasha's company received 1,000 of cash in advance to provide consultation service for one year. On December 31, it is found that only two-thirds of the service that is related to the unearned revenue account was performed during 2019. On May 1, Rasha's company paid 1,200 for a one-year insurance policy. On March 1, 2019, the company borrowed money from the bank (Loan), and the company pays interest expenses 10% annually at the beginning of March. The depreciation expense of equipment is 1,000. Instructions Report adjusting entries as of December 31, 2019. Prepare the adjusted trial balance as of December 31, 2019. A- B I := 00