Jaworski's Ski Store is completing the accounting process for its first year ended December 31, 2018. The transactions during 2018 have been journalized and posted. The following data are available to determine adjusting journal entries: a. The unadjusted balance in Supplies was $930 at December 31, 2018. The unadjusted balance in Supplies Expense was $0 at December 31, 2018. A year-end count showed $110 of supplies on hand. b. Wages earned by employees during December 2018, unpaid and unrecorded at December 31, 2018, amounted to $4500. The last paychecks were issued December 28; the next payments will be made on January 6, 2019. c. A portion of the store's basement is now being rented for $1180 per month to K. Frey. On November 1, 2018, the store collected six months' rent in advance from Frey in the amount of $7,080. It was credited in full to Deferred Revenue when collected. The unadjusted balance in Rent Revenue was $0 at December 31, 2018, d. The store purchased delivery equipment at the beginning of the year. The estimated depreciation for 2018 is $2,800, although none has been recorded yet. e. On December 31, 2018, the unadjusted balance in Prepaid Insurance was $3,480. This was the amount paid in the middle of the year for a two-year insurance policy with coverage beginning on July 1, 2018 f. Jaworski's store did some ski repair work for Frey. At the end of December 31, 2018, Frey had not paid for work completed amounting to $830. This amount has not yet been recorded as Service Revenue. Collection is expected during January 2019. The adjusted trial balance for Rowdy Profits Corporation reports that its equipment had cost $270,000. For the current year, the company has recorded $32,400 of depreciation, which brings the total depreciation to date to $162,000. Balance Sheet Assets Liabilities Stockholders' Equity Income Statement Revenues Expenses Required: Using the headings shown above, indicate the location and amounts that would be used to report the three items on the company's balance sheet and income statement