KelBear Toys had the following account balances as of December 31^st:

Service Revenue, $38,000

Unearned Revenue, $3,800

Prepaid insurance, $3,200 (3 month quarterly policy)

Note Payable, $7,500 at 4.5%

Supplies, $1,200

Supplies Expense, $110

Salary Expense, $18,000 Additional information at December 31^st included:

1. Money was borrowed on the note payable on September 30th
2. Supplies on hand, $580
3. Insurance policy was purchased December 1st.
4. Unearned service revenue that has been earned, $885
5. Salary owed to employees, $2,050
6. Other accrued expenses at year end were $457

Using the below journal page, prepare the necessary adjusting entries.

Account Info	Debit	Credit