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		$13,640				$13,640
Accounts receivable		24,800				29,140
Supplies		10,420				3,720
Prepaid insurance		4,150				3,100
Equipment		74,400				74,400
Accumulated depreciationequipment				$34,720				$40,920
Accounts payable				6,200				6,200
Interest payable				0				150
Notes payable				5,000				5,000
Unearned revenue				8,680				6,940
Salaries and wages payable				0				1,610
Common shares				12,400				12,400
Retained earnings				5,540				5,540
Service revenue				72,660				78,740
Salaries and wages expense		12,400				14,010
Insurance expense						1,050
Interest expense		430				580
Depreciation expense						6,200
Supplies expense						6,700
Rent expense		4,960				4,960
		$145,200		$145,200		$157,500		$157,500

(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
	(To record salaries accrued owing to employees)