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 $1,000,000 in cash in exchange for stock of The Wild Corporation. Purchased equipment in exchange for $250,000 cash and a $1,500,000 note payable at an annual rate of 5%, payable every 6 months. Jan. 1 Jan. 1 Feb. 1 Mar. 15 Mar. 31 Apr. 15 Apr. 30 June 15 June 30 June 30 June 30 Purchased $120,000 of insurance that will cover the next 3 years. This was recorded as prepaid insurance. Purchased $50,000 of office supplies on account that will be needed during the upcoming year. Paid Salaries of $25,000. Billed customers for services in the amount of $250,000. Paid the vendor who sold Wild the office supplies on Feb. 1. Collected $150,000 on accounts receivable. Paid salaries of $35,000. Paid $10,000 for employee travel costs. I Paid $12,000 for a company party. Paid the interest due and $200,000 to reduce the balance of the note payable. Billed customers for services provided in the amount of $500,000. Collected $150,000 on accounts receivable. Purchased $30,000 of office supplies on account. Paid salaries of $35,000. Paid $25,000 for a customer appreciation event. Paid $15,000 for employee travel costs incurred by staff. Collected $100,000 as deposits from customers who contracted for 2021. 42 July 1 Aug 1 Aug. 15 Sept. 15 Sept. 30 Sept. 30 Dec. 1 She 41.53 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 I Insurance Expense Office Supplies Expense Interest Expense Depreciation Expense Income Summary COMPLETE THE FOLLOWING: (d) Journalize and post adjusting entries based on the following additional information. There was $7,000 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 $50,000 of unbilled services to customers. (b) Post the transactions to the appropriate general ledger accounts