Metlock, Inc. was founded in January 2017. Presented below are adjusted and unadjusted trial balances as at December 31, 2020. Metlock, Inc. Trial Balance December 31, 2020 Cash Accounts receivable Supplies Prepaid insurance Equipment Accumulated depreciation-equipment Accounts payable Interest payable Notes payable Unearned revenue Salaries and wages payable Common shares Retained earnings Service revenue Salaries and wages expense Insurance expense Interest expense Depreciation expense Supplies expense Rent expense Unadjusted Dr. $8,800 16,000 6,720 2,680 48,000 8,000 280 3,200 $93,680 Cr. $22,400 4,000 0 5,000 5,600 0 8,000 1,800 46,880 Adjusted Dr. $8,800 18,800 2,400 2,000 48,000 9,040 680 430 4,000 4,320 3,200 $93,680 $101,670 Cr. $26,400 4,000 150 5,000 4,480 1,040 8,000 1,800 50,800 $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 O for the amounts.) Debit Credit Date Account Titles and Explanation Dec. 31 Dec. 31 Dec. 31 Dec. 31 Dec. 31 Dec. 31 Dec. 31 (To record revenue earned) (To record revenue previously collected) (To record supplies used) (To record depreciation expense) (To record interest expense) (To record expired insurance) (To record salaries accrued owing to employees)