Journalize the adjusting entries and post to the accounts that you opened. Show the balance of each revenue account and each expense account.

ELIAS REAL ESTATE APPRAISAL COMPANY Unadjusted Trial Balance June 30, 2019 Trial Balance Account Title Debit Credit Cash $ 4,900 Accounts receivable 4,000 Supplies 3,000 Prepaid insurance 2,200 Building 74,400 Accumulated depreciation $ 18,800 Land 13,600 Accounts payable 19,500 Interest payable 8,800 Salary payable 1,300 Elias, capital 30,800 Elias, drawing 27,900 Service revenue 97,900 Salary expense 32,400 Depreciation expense Insurance expense 4,200 Utilities expense 4,000 Supplies expense 6,500 Total $ 177,100 $ 177,100 Adjustment data at June 30, 2019: a. Prepaid insurance expired, $300. b. Accrued service revenue, $1,300. c. Accrued salary expense, $900. d. Depreciation for the year, $8,500. e. Supplies used during the year, $600