Metlock, Inc. was founded in January 2017. Presented below are adjusted and unadjusted trial balances as at December 31, 2020. Dr. Metlock, Inc Trial Balance December 31, 2020 Unadjusted Cr. Cash $8,800 Accounts receivable 16,000 Supplies 6,720 Prepaid insurance 2,680 Equipment 48.000 Accumulated depreciation-equipment $22,400 Accounts payable 4,000 Interest payable 0 Notes payable 5,000 Unearned revenue 5,600 Salaries and wages payable 0 Common shares 8,000 Retained earnings 1,800 Service revenue 46,880 Salaries and wages expense 8,000 Insurance expense Interest expense 280 Depreciation expense Supplies expense Rent expense 3.200 $93.680 $93.680 Adjusted Dr. Cr. $8,800 18.800 2,400 2,000 48,000 $26,400 4,000 150 5,000 4.480 1,040 8,000 1.800 50.800 9,040 680 430 4,000 4,320 3,200 $101,670 $101.670 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 Ofor the amounts.) Debit Credit Date Account Titles and Explanation 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)