Kodak Kapri started his own consulting firm on January 2, 2021. The trial balance at February 28, 2021 is a follows. Kodak Consulting Trial Balance February 28, 2021 Debit Credit Cash $ 27,000 Accounts Receivable 36,000 Supplies 11,400 Prepaid Insurance 21,600 Equipment 68,400 Accounts Payable $ 24,000 Unearned Service Revenue 12,000 Owner's Capital I 112,200 Service Revenue 57,000 Salaries and Wages Expense 35,400 Rent Expense 5,400 $ 205,200 $ 205,200 The following adjusting entries were prepared on February 28, 2021. Date February 28 Accounts Titles Depreciation expense Accumulated depreciation- Debit Credit 4,800 4,800 Equipment February 28 Unearned service revenue 2,400 Service revenue 2,400 February 28 Supplies expense 5,880 Supplies 5,880 February 28 Insurance expense 7,200 Prepaid insurance 7.200