JUNIOR The unadjusted trial balance of Culturber Construction Company on December 31, 2017, contained the following accounts at the end of the company's calendar year: CULLUMBER CONSTRUCTION COMPANY Unadjusted Trial Balance December 31, 2017 Debit Credit Cash $218,000 Notes Receivable 23,000 Accounts Receivable 24,000 Inventory, 12/31/16 46,000 Prepaid Insurance 4,000 Prepaid Rent 9,300 Supplies 2,700 Land 28,000 Equipment 86,000 Accumulated Depreciation - Equipment $17,200 Accounts Payable 27,000 Unearned Rent Revenue 13,000 Mortgage Payable (due 2019) 76,000 Owner's Capital 116,700 Owner's Drawings 4,500 Sales Revenue 280,000 Sales Returns and Allowances Sales Discounts 1,800 Purchases 52,000 700 Purchases Returns and Allowances Purchases Discounts 1,300 2,200 CALCULATOR PRINTER VERSION RACK Freight-in Rent Expense Salaries and Wages Expense Utilities Expense Advertising.Expense Interest Expense Interest Revenue Rent Revenue Totals 3,100 20,700 17,300 2,600 2,000 2,100 14,600 2,800 $549,300 $549,300 The company uses the periodic inventory system. In addition, the following year end information was available to the accountant: 1 Inventory taken on 12/31/17 was $40,000. 2. Depreciation on equipment was $8,600. 3. Unpaid accrued salaries were $2,800. 4. Unexpired rent amounted to $2,600. 5 Supplies on hand were $1,800. 6. Accrued sales revenue on 12/31/17 was $3,600 7 Expired insurance amounted to $2,100 8. Interest on the company's notes receivable at year-end amounted to $400. 9 Unearned rent revenue earned at year-end amounted to $4,600. CLORATOS PRINTER VERSION Journalize the above adjusting entries. (Credit account tittes are automatically indented when the amount is entered. Do not indent manually. If ne ent- select "No entry" for the account titles and enter o for the amounts) No. Date Account Titles and Explanation 2017 Debit Credit 1. Dec. 31 2. Dec. 31 3. Dec 31 4. Dec. 31 5. Dec. 31 6. Dec. 31 7. Dec. 31 5. Dec. 31 6. Dec. 31 7. Dec. 31 8. Dec. 31 9. Dec. 31