New Slang Pest Control has the following balances in selected accounts on December 31, 2019. Accounts Receivable $ 0 Accumulated Depreciation Equipment 0 Equipment 6,650 Interest Payable 0 Notes Payable 20,000 Prepaid Insurance 2,220 Salaries and Wages Payable 0 Supplies 2,940 Unearned Service Revenue 30,000 All of the accounts have normal balances. The information below has been gathered at December 31, 2019. ( annual ) 1. Depreciation on the equipment for 2019 is l.E.1,300. 2. New Slang Pest Control borrowed L.E. 20,000 by signing a 10%, one-year note on July 1, 2019 (6 month). 3. New Slang Pest Control paid L.E. 2,220 for 12 months of insurance coverage on October 1, 2019 (3 month). 4. Salaries to be paid beginning of Jan 2020 were 2000. 5. New Slang Pest Control performed services for a client in December 2019. The client will be billed L.E.3,200. 6. Revenue earned by December 2019 for L.E.30000 7. A count of supplies on December 31, 2019, indicates that supplies of L.E. 850 are on hand. Instructions Prepare in journal, the adjusting entries for the seven items listed for New Slang Pest Control.