Partial unadjusted trial balance of ATS Consulting Company is given below:

ATS CONSULTING COMPANY

ATS Consulting Company Unadjusted Trial Balance December 31, 2019
Account Name	Debit	Credit
Cash	$ 30,000
Accounts receivable	215,000
Supplies	5,500
Building	550,000
Prepaid Rent	30,000
Equipment	5,500
Notes Payable		34,500
Account Payable		120,000
Unearned Service Revenue		30,000
Bank Loan		232,000
Capital		400,500
Service Revenue		92,000
Utilities Expense	22,000
Depreciation Expense	16,500
Insurance Expense	34,500
	909,000	909,000

As of December 31, 2019, the following additional information is available:

1. Accrued Salary expense is $60,000
2. Monthly rent is $5,000
3. Supplies on hand totaled $ 4,900.
4. Accrued interest expense for the bank loan is $200.

Required: Journalize the transactions (adjusting entries).