Malinda Company opened for business on September 1, 2021. Its trial balance before adjustment on September 30 is as follows. Malinda Company Trial Balance September 30, 2021 Account Title Debit Credit Cash $ 4,500 Accounts Receivable 1,200 Supplies 3,080 Prepaid Insurance 2,400 Land 12,000 Building 60,000 Equipment 15,000 Accounts Payable 5,800 Unearned Revenue 4,500 Notes Payable 40,000 Owners Capital 42,380 Service Revenue 11,300 Advertising Expense 600 Salaries Expense 4,300 Utilities Expense 900 Total 103,980 103,980 Other data: 1. The insurance policy is for 2 years. 2. A count shows supplies of $900 have been unused on September 30. 3. Salaries of $800 are accrued and unpaid at September 30. 4. One-third of unearned revenue has been earned at September 30. 5. Monthly depreciation is $300 on the buildings and $200 on the equipment. 6. $500 of services performed during the month have not been recorded as of September 30. Instructions: i. Prepare the adjusting entries at September 30. ii. Post the adjusting entries to the T-accounts. iii. Prepare an adjusted trial balance at September 30, 2021.