Mason Advertising was founded in January 2013. Presented below are adjusted and unadjusted trial balances as of December 31, 2020. MASON ADVERTISING Trial Balance December 31, 2020 Unadjusted Adjusted DR CR DR CR Cash $ 11,000 $ 11,000 Accounts Receivable Supplies Prepaid Insurance Equipment 20,000 23,500 8,400 3,000 3,350 2,500 60,000 60,000 Accumulated Depreciation-Equipment $ 28,000 $ 33,000 Accounts Payable 5,000 5,000 Interest Payable 150 Notes Payable 5,000 5,000 Uneamed Service Revenue 7,000 5,600 Salaries and Wages Payable 1,300 Common Stock 10,000 10,000 Retained Earings 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 $117.100 $ 117.100 $127.050 $127.050 Instructions (a) Joumalize the annual adjusting entries that were made. (Omit explanations.) Dec 31 31 31 31 31 31 31 20 points max Debit Credit