PART B-Question 2 (8 marks) Eastern as follows: Flying Ltd's unadjusted and adjusted trial balances on December 31, 2006, are Unadjusted Adjusted Cash Prepaid insurance Equipment Accumulated Trial Balance 4,000 2,400 9,000 Trial Balance 4,000 1,800 9,000 amortization, equipment Salaries payable Unearned revenue Revenue earned Salaries expense Amortization 1,900 800 800 17,600 1,200 3,400 15,000 4,300 5,100 700 1,500 expense Insurance expense Owner, capital 900 1000 1.000 20,600 20,600 22,100 22,100 Present in general journal form the adjusting entries that were recorded by Eastern Flying Ltd