Metlock Advertising was founded in January $2018.$ Presented below are adjusted and unadjusted trial balances as of December $31,2025.$

Metlock Advertising

Trial Balance

December $31,2025$

Unadjusted

Adjusted

Dr$.$

Cr$.$

Dr$.$

Cr$.$

Cash

$$20,760$

$$20,760$

Accounts Receivable

$27,900$

$31,295$

Supplies

$9,630$

$4,021$

Prepaid Insurance

$5,220$

$4,374$

Equipment

$65,840$

$65,840$

Accumulated Depreciation$-$Equipment

$$26,930$

$$31,990$

Accounts Payable

$39,729$

$39,729$

Interest Payable

$0$

$147$

Notes Payable

$4,900$

$4,900$

Unearned Service Revenue

$6,960$

$5,570$

Salaries and Wages Payable

$0$

$1,253$

Common Stock

$10,900$

$10,900$

Retained Earnings

$3,510$

$3,510$

Service Revenue

$53,901$

$58,686$

Salaries and Wages Expense

$11,050$

$12,303$

Insurance Expense

$846$

Interest Expense

$480$

$627$

Depreciation Expense

$5,060$

Supplies Expense

$5,609$

Rent Expense

$5,950$

$5,950$

$$146,830$

$$146,830$

$$156,685$

$$156,685$

$($a$)$

Journalize the annual adjusting entries that were made. $($Credit account titles are automatically indented when 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. List all debit entries before credit entries.$)$

Date

Account Titles and Explanation

Debit

Credit

Dec. $31$

enter an account title to record accrued service revenue on December $31$

enter a debit amount

enter a credit amount

enter an account title to record accrued service revenue

enter a debit amount

enter a credit amount

$($To record accrued service revenue$)$

Dec. $31$

enter an account title to record earned service revenue on December $31$

enter a debit amount

enter a credit amount

enter an account title to record earned service revenue on December $31$

enter a debit amount

enter a credit amount

$($To record earned service revenue$)$

Dec. $31$

enter an account title to record supplies used on December $31$

enter a debit amount

enter a credit amount

enter an account title to record supplies used on December $31$

enter a debit amount

enter a credit amount

$($To record supplies used$)$

Dec. $31$

enter an account title to record depreciation on equiment on December $31$

enter a debit amount

enter a credit amount

enter an account title to record depreciation on equiment on December $31$

enter a debit amount

enter a credit amount

$($To record depreciation on equiment$)$

Dec. $31$

enter an account title to record interest accrued on the note on December $31$

enter a debit amount

enter a credit amount

enter an account title to record interest accrued on the note on December $31$

enter a debit amount

enter a credit amount

$($To record interest accrued on the note$)$

Dec. $31$

enter an account title to record expired insurance on December $31$

enter a debit amount

enter a credit amount

enter an account title to record expired insurance on December $31$

enter a debit amount

enter a credit amount

$($To record expired insurance$)$

Dec. $31$

enter an account title to record accrued wages on December $31$

enter a debit amount

enter a credit amount

enter an account title to record accrued wages on December $31$

enter a debit amount

enter a credit amount

$($To record accrued wages$)$