PART B - Question 3 (8 marks) Black Company's unadjusted and adjusted trial balances on December 31, 20XX, are as follows: Adjusted Trial Balance 4,000 1,200 9,000 Unadjusted Trial Balance Cash 4,000 Prepaid insurance 1,600 Equipment 9,000 Accumulated amortization, equipment 900 Salaries payable Unearned repair fees 2,500 Repair fees earned 10,000 Salaries expense 3,500 Amortization expense Insurance expense 700 Black, capital 5,400 18,800 18,800 aaaaa aaaaa 1,800 1,000 600 11,900 4,500 900 1,100 20,700 aaaaa 5,400 20,700 aaaaa Present in general journal form the adjusting entries that were recorded by Black Company