Jane's Spa and Massage Center has the following unadjusted trial balance as of March 31, 2021: Credit Debit 39.100 2,000 1,600 6,500 3,000 450 8,000 Accounts Cash Accounts Receivable Supplies (candles, massage oil, etc) Prepaid Rent Massage table Accumulated depreciation - massage table Furniture Accumulated depreciation - furniture Accounts Payable Unearned Fees Ed. Chiac, capital Ed. Chiac, drawings Service Revenue Interest expense Repairs expense 950 8,500 9,300 13,000 12,000 44,300 1,800 2,500 $76,500 $76,500 The following adjustment data were assembled and analyzed on March 31, 2021, by L. Cayetano, who is the Accountant for Jane's Spa and Massage Center A) Massage services provided but not yet billed to customers totals, $1,000 B) Supplies on hand was $400. C) Depreciation of the massage table, $150. D Depreciation of the furniture, $200. E) 25% of the Unearned fees amount has still not been earned. F) Interest owing, $300. G) Prepaid Rent expired $1,300. Instructions: 1. Journalize the adjusting entries on March 31, 2021. State the narratives. (10 pts) 2. Prepare an adjusted trial balance at March 31, 2019. (7 pts) 3. Choose any 1 adjustment from (a) to (g); and, explain how the income statement and the balance sheet would be affected if the Accountant failed to do the adjusting entries for the 1 adjustment that you chose. (4 pts) Kindly note that to explain is different than just to state