LO3, 4 P3-6B. Adjusting Entries The following selected accounts appear in the Gloria Company's unadjusted trial balance as of December 31, the end of the fiscal year (all accounts have normal balances): Prepaid advertising.. Wages expense.. Prepaid insurance. Required $3,600 45,800 Uneamed service fees Service fees eamed... 6,420 Rental income... $ 4,800 88,000 4,900 Make the necessary adjusting entries in general journal form as of December 31 assuming the following: a. Prepaid advertising at December 31 is $900, b. Unpaid wages earned by employees in December are $1,900. c. Prepaid insurance at December 31 is $2.380. d. Unearned service fees at December 31 are $2,500. e. Rent revenue of $4,200 owed by a tenant is not recorded at December 31.