Mason Advertising was founded in January 2013. Presented below are adjusted and unadjusted trial balances as of December 31, 2020. CR MASON ADVERTISING Trial Balance December 31, 2020 Unadjusted Adjusted DR CR DR 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 Notes Payable 5,000 5,000 Unearned Service Revenue 7,000 5,600 Salaries and Wages Payable 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 Rent Expense 5,400 4,000 4,000 $ 117,100 $ 117,100 $ 127,050 $ 127,050 150 Instructions (a) Journalize the annual adjusting entries that were made. (Omit explanations.) 20 points max Dec Debit 31 Credit 31 31 31 31 31 31