nd Ad ting Entries Del ce, has just completed its fi full year of operati 31, 2012. The firms general led nt bala adjustments below. N de to the accounts at any time during the year. Assume that all balances are normal S2,970 Accounts Receivable Maiint: Fees Earned 94.600 Supplies 6.697 Wages Expense 8,250 utilities Expe An analysis of the firm's records reveals the following: 1. The balance in Prepaid Advertising represents the amount paid for newspaper advertising for one year. The agreement, which calls for the same amount of space each month, covers the period from February 1, 2012 to January 31, 2013 Deliverall did not advertise during ts first month of operations. 2. The equipment, purchased January 1, has an estimated life of 8years. pense for De ted at $258. The bill will 4. AL year-end, employees have earned $1,320 in wages that will not be paid until January. 5. Supplies on hand a December 31 are $1,672. 6 AL year-end, unpaid interest of $495 has accrued on notes payable. 5 days after the end of the year. Demonstrate that the sum of the debits equals the sum of the credits for the unadjusted account balances shown above by preparing an unadjusted trailbakance as o December 31, 2012. b. Record adjusting entries in general journal form. Unadjusted Trial Balance Debit Credit Accounts Receivable Prepaid Advertising Mailing Fees Earned Utilities Expense