Mason Advertising Agency was founded in January 2012. Presented below are adjusted and unadjusted trial balances as of December 31, 2019.
MASON ADVERTISING AGENCY
Trial Balance
December 31, 2019
			Unadjusted		Adjusted
			Debit	Credit	Debit	Credit
Cash			$11,000		$11,000
Accounts Receivable			20,000		23,500
Supplies			8,400		3,000
Prepaid Insurance			3,350		2,500
Equipment			60,000		60,000
Accumulated Depreciation - Equipment				$28,000		$33,000
Accounts Payable				5,000		5,000
Interest Payable				0		150
Notes Payable				5,000		5,000
Unearned Service Revenue				7,000		5,600
Salaries and Wages Payable				0		1,300
Common Stock				10,000		10,000
Retained Earnings				3,500		3,500
Service Revenue				58,600		63,500
Salaries and Wages Expense			10,000		11,300
Insurance Expense					850
Interest Expense			350		500
Depreciation Expense					5,000
Supplies Expense					5,400
Rent Expense			4,000		4,000
Totals:			$117,100	$117,100	$127,050	$127,050
Instructions: Each Journal Entry = 1 point, 7 points total
(a) Journalize the annual adjusting entries that were made. (Omit explanations.)