On January 1, 2020, Mr. Wild formed a corporation to provide services to clients. Information about the first year of operation follows:
	Jan. 1	Investors provided $1,500,000 in cash in exchange for stock of The Wild Corporation.
	Jan. 1	Purchased equipment in exchange for $100,000 cash and a $1,900,000 note payable at an annual rate of 5%, payable every 6 months.
	Jan. 1	Purchased $45,000 of insurance that will cover the next 3 years. This was recorded as prepaid insurance.
	Feb. 1	Purchased $5,000 of office supplies on account that will be needed during the upcoming year.
	Mar. 15	Paid Salaries of $20,000.
	Mar. 31	Billed customers for services in the amount of $500,000.
	Apr. 15	Paid the vendor who sold Wild the office supplies on Feb. 1.
	Apr. 30	Collected $400,000 on accounts receivable.
	June 15	Paid salaries of $40,000.
	June 30	Paid $4,000 for employee travel costs.
	June 30	Paid $10,000 for a company party.
	June 30	Paid the interest due and $400,000 to reduce the balance of the note payable.
	July 1	Billed customers for services provided in the amount of $750,000.
	Aug 1	Collected $200,000 on accounts receivable.
	Aug. 15	Purchased $15,000 of office supplies on account.
	Sept. 15	Paid salaries of $40,000.
	Sept. 30	Paid $25,000 for a customer appreciation event.
	Sept. 30	Paid $40,000 for employee travel costs incurred by staff.
	Dec. 1	Collected $300,000 as deposits from customers who contracted for 2021.
	Dec. 31	Declared and paid a $50,000 dividend to shareholders.
The Wild Corporation uses the following accounts in it's Chart of Accounts:
	Cash
	Accounts Receivable
	Office Supplies
	Prepaid Insurance
	Equipment
	Accumulated Depreciation
	Accounts Payable
	Interest Payable
	Unearned Revenue
	Notes Payable
	Capital Stock
	Retained Earnings
	Dividends
	Service Revenue
	Salaries Expense
	Meals & Entertainment Expense
	Travel Expense
	Insurance Expense
	Office Supplies Expense
	Interest Expense
	Depreciation Expense
	Income Summary

COMPLETE THE FOLLOWING:
(a)	Post the transactions to the appropriate general ledger accounts.
(b)	Prepare a trial balance as of December 31.
(c)	Journalize and post adjusting entries based on the following additional information.
	There was $6,000 of Office Supplies on hand at year.
	The equipment had 20-year life, with $200,000 salvage value.
	At year end, Wild Corp. had provided $90,000 of unbilled services to customers. These services will be billed in early 2018.
(d)	Prepare an adjusted trial balance as of December 31.