PA 2. Using the following additional information, prepare the adjusting entries on July 31, 2020 (15 marks) Unadjusted Trial Balance Debit Credit 9,100 18.700 No. Account 101 Cash 106 Accounts receivable 111 Notes receivable, due February 2021 128 Prepaid insurance 161 Furniture 201 Accounts payable 230 Uneamed tour revenue 301 Jan Rider, capital 302 Jan Rider, withdrawals 403 Tour revenue 16,000 5.100 6.750 6.925 12,430 60.975 -0- 16.700 623 Wages expense Totals 41.380 97,030 97,030 a. Interest of $40 had accrued on the note receivable by month-end. b. The July utility bill for $175 was received in the mail on July 31. It is unpaid and unrecorded. c. Depreciation on the furniture for the month of July is $210. d. The balance in Prepaid Insurance is from a six-month policy that went into effect on July 1, 2020. e. The company has two part-time employees, each of whom gets paid $315 every Friday for a five-day part-time workweek. July 31 falls on a Tuesday, therefore two days of accrued wages need to be recorded. f. At July 31, it was determined that $4,900 of the balance in Uneamed Tour Revenue was not yet earned. g. Accrued tour revenue of $1,600 was unrecorded and uncollected at July 31. Prepare the adjusting entries. ates) Focu General Journal Account Titles Date Debit Credit