P4A-34A Preparing adjusting entries and reversing entries Learn Appe The unadjusted trial balance and adiustment data of Martha's Motors at December 31, 2018, follow: MARTHA'S MOTORS Unadjusted Trial Balance December 31, 2018 Balance Account Title Credit Debit Cash S 4,200 Accounts Receivable 27,200 Office Supplies Prepaid Insurance 1,000 2,400 Equipment 52,400 Accumulated Depreciation-Equipment Accounts Payable $ 34,600 15,000 Wages Payable C Unearned Revenue 7,900 Eaglin, Capital 18,500 Eaglin, Withdrawals 3,100 Service Revenue 17,200 Depreciation Expense-Equipment C Wages Expense 1,600 Insurance Expense Utilities Expense 1,300 Supplies Expense C Total 93,200 93,200 Adjustment data at December 31, 2018: Depreciation on equipment, $2,100 b. Accrued Wages Expense, $1,100. a. c. Office Supplies on hand, $500. d. Prepaid Insurance expired during December, $600. e. Unearned Revenue earned during December, $4,800. f. Accrued Service Revenue, $1,300. 2019 transactions: On January 4, Martha's Motors paid wages of $1,900. Of this, $1,100 related to the accrued wages recorded on December 31, b. On lanuary 10, Martha's Motors received $1,500 for Service Revenue, Of this. S1 300 is related to the accrued Service Revenue recorded on December 31. a. 1.6. 8 Requirements 1. Journalize adjusting entries. 2. Journalize reversing entries for the appropriate adjusting entries. 3. Refer to the 2019 data. Journalize the cash payment and the cash receipt that occurred in 2019