Marin Inc. was founded in January 2017. Presented below are adjusted and unadjusted trial balances as at December 31, 2020.

Marin Inc. Trial Balance December 31, 2020
		Unadjusted				Adjusted
		Dr.		Cr.		Dr.		Cr.
Cash		$11,220				$11,220
Accounts receivable		20,400				23,970
Supplies		8,570				3,060
Prepaid insurance		3,420				2,550
Equipment		61,200				61,200
Accumulated depreciationequipment				$28,560				$33,660
Accounts payable				5,100				5,100
Interest payable				0				150
Notes payable				5,000				5,000
Unearned revenue				7,140				5,710
Salaries and wages payable				0				1,330
Common shares				10,200				10,200
Retained earnings				3,680				3,680
Service revenue				59,770				64,770
Salaries and wages expense		10,200				11,530
Insurance expense						870
Interest expense		360				510
Depreciation expense						5,100
Supplies expense						5,510
Rent expense		4,080				4,080
		$119,450		$119,450		$129,600		$129,600

(a)

Journalize the annual adjusting entries that were made. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

Date	Account Titles and Explanation	Debit	Credit
Dec. 31
	(To record revenue earned)
Dec. 31
	(To record revenue previously collected)
Dec. 31
	(To record supplies used)
Dec. 31
	(To record depreciation expense)
Dec. 31
	(To record interest expense)
Dec. 31
	(To record expired insurance)
Dec. 31