PesBLEM TV (21 points) Use the following unadjusted trial balance to prepare adjusting entries, given the additional information below it. Assume financial statements are prepared ANNUALLY. 500 Mathews Financial Services Trial Balance December 31, 2004 . Cash $10,000 Accounts Receivable 3,200 Office Supplies Prepaid Rent 1,800 Office Furniture 4,800 - Accumulated Depreciation, Office Furniture Accounts Payable Unearned Revenue - Mark Mathew, Capital Service Revenue Salaries Expense 3,700 Insurance Expense 800 $24.800 $ 200 7,400 1,000 10,200 6,000 524.800 a. Of the revenue received in advance 70 percent was earned by December 31, 2004. b. The Office furniture has an estimated .year useful life. Record depreciation for the year. c. Salaries earned, but unpaid, totaled $560. d. The Prepaid Rent applies to the 12-month period beginning July 1, 2004. e Office supplies on hand totaled $180 at the end of the year. f. Services performed but not yet billed- of recorded amount to $800 g. Utilities expense for December is $200, it is unpaid and unrecorded