P3-43B Using the worksheet to record the adjusting journal entries Galaxy Theater Production Company's partially completed worksheet as of December 31, 2018, follows. GALAXY THEATER PRODUCTION COMPANY December 31, 2018 Unadjusted Trial Balance Adjusted Trial Balance Account Names Debit Credit Debit Credit Debit Credit 7 Cash 8 Accounts Receivable 9 Office Supplies S 3,600 5,700 1,500 900 23,000 Prepaid Insurance 8.500 Accounts Payable Salaries Payable Galaxy, Capital 4,600 9,900 72,000 13 15 26,000 Service Revenue Supplies Expense Utilities Expense Salaries Expense Insurance Expense Total 4,300 30,000 5000 $95,000 Adjustment data at December 31 follow: a. As of December 31, Galaxy had performed $900 of service revenue but has not yet billed customers. b. At the end of the month, Galaxy had $500 of office supplies remaining c. Prepaid Insurance of $600 remained. d. Depreciation expense, $4,200 e. Accrued salaries expense of $150 that hasn't been paid yet. Requirements 1. Complete the worksheet. Use letters a through e to label the five adjustments. 2. Journalize the adjusting entries