Monty Management Services began business on January 1, 2021, with a capital investment of $74,270. The company manages condominiums for owners (service revenue) and rents space in its own office building (rent revenue). The trial balance and adjusted trial balance columns of the worksheet at the end of 2022 are as follows. Monty Management Services Worksheet For the Year Ended December 31, 2022 Adjusted Trial Balance Trial Balance Account Titles Dr. Dr. Cr. Cash 13,500 13,500 Accounts Receivable 28,100 28,100 Prepaid Insurance 3,570 2,380 Land 69,900 69,900 126,100 126,100 Buildings Equipment Accounts Payable 58,600 58,600 12,000 12,000 Unearned Rent Revenue 6,100 1,300 Mortgage Payable 135,300 135,300 Common Stock 74.270 74,270 Retained Earnings 54,700 54,700 Dividends 22,200 22,200 Service Revenue 92,000 92.000 Rent Revenue 28.500 33,300 Salaries and Wages Expense 41,700 41,700 Advertising Expense 20,100 20,100 Utilities Expense 19,100 19,100 Totals 402,870 402,870 Insurance Expense 1,190 Depreciation Expense 7,000 3.000 Accumulated Depreciation-Buildings Accumulated Depreciation-Equipment Interest Expense 4,000 11,000 Interest Payable 11,000 Totals 420,870 420.870 Journalize the adjusting entries. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Dec. 31 (To record adjusting entry for insurance expense) Dec. 31 (To record adjusting entry for depreciation expense) Dec. 31 (To record adjusting entry for unearned rent revenue) Dec. 31 (To record adjusting entry for interest expense)