PA13. LO 4.3 Prepare adjusting journal entries, as needed, considering the account balances excerpted from the unadjusted trial balance and the adjustment data. Credit Unadjusted Trial Balance Debit Property plant and equipment 320,000 Accumulated depreciation Prepaid insurance 24,000 Supplies 7.500 Unearned service revenue 89,500 3,000 A. supplies actual count at year end, $6,500 B. remaining unexpired insurance, $6,000 C. remaining unearned service revenue, $1,200 - Principles of Accounting, Volume 1: Financial Accoun D. salaries owed to employees, $2,400 E. depreciation on property plant and equipment, $18,000 A4