P 4-10 LO2 LO3 Unifying Concepts: Adjusting Entries The unadjusted and adjusted trial balances of Johnson Company as of December 31, 2022 are shown below. Completing the Accounting Cycle Chapter 4 | 185 Unadjusted Debit Credit $ 97,500 96,500 20,500 5,000 $ 79,000 Cash Accounts Receivable Prepaid Rent. Prepaid Insurance Accounts Payable Salaries Payable Income Tax Payable Interest Payable Capital Stock Retained Earnings Service Revenue Salaries Expense. Rent Expense Insurance Expense Interest Expense... Income Tax Expense Totals Adjusted Debit Credit $ 97,500 96,500 5,500 1,000 $ 79,000 12,000 1,200 2,000 95,000 3,200 250,000 192,000 37,000 5,200 1,700 6,000 $442,400 $442,400 1,200 95,000 3,200 250,000 180,000 22,000 1,200 900 4,800 $428,400 $428,400 Required: Prepare the journal entries that are required to adjust the accounts on December 31, 2022