Journalize the annual adjusting entries that were made.

Cr. Adjusted Dr. $8,800 18,800 2,400 2,000 48.000 Trial Balance December 31, 2020 Unadjusted Dr. Cr. Cash $8,800 Accounts receivable 16,000 Supplies 6,720 Prepaid insurance 2,680 Equipment 48,000 Accumulated depreciation equipment $22,400 Accounts payable 4,000 Interest payable 0 Notes payable 5,000 Unearned revenue 5,600 Salaries and wages payable 0 Common shares 8,000 Retained earnings 1.800 Service revenue 46,880 Salaries and wages expense 8,000 Insurance expense Interest expense 280 Depreciation expense Supplies expense Rent expense 3,200 $93,680 $93.680 $26,400 4,000 150 5,000 4.480 1.040 8,000 1.800 50.800 9.040 680 430 4,000 4,320 3,200 $101,670 $101.670