On june 30, 2021, the following were the (unadjusted) account balances

1.jornalize the adjustnts n corrrection needed

2. adjustments n adjusted trial

Adjustment and errors found: Depreciation expense of the equipment is $1,800 per year. Supplies on hand at the end of month was $490. Unearned Service Revenue was received on January 2, 2021 of $1,440 for 12 months of service, starting January 2021. Office rent was paid in advance $1,620 for 3 years, starting March 1, 2020. Cash received from a customer on account was recorded as $950 instead of 590. A cash payment of repair expense on equipment for $96 was recorded as a debit to Equipment $69 and a credit to Cash $69. Adjustments Dr Cr Adjusted Trial Dr Cr Unadjusted Trial Dr Cr 2.980 3.200 945 800 10.800 Account Titles Cash Accounts Receivable Prepaid Rent Supplies Equipment Accumulated Depreciation-Equipment Accounts Payable Salaries Payable Unearned Service Revenue Owner's Capital Owner's Drawing Service Revenue Salaries Expense Rent Expense Advertising Expense Utilities Expense Repair Expense Depreciation Expense Supplies Expense Income Tax Expense 1.200 2.100 700 840 14.160 260 4.650 3.300 600 290 225 250 23.650 23.650