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Boro 1. The prepaid insurance balance reflects a 12-month insurance policy which started on Sept. 1. 2018, and no adjustments were made from Sept. 1 - Dec. 31, 2018. Write the adjusting journal entry for Dec. 31, 2018. insurance expense 8000 prepaid insurance 8000 2. Additional depreciation expense of $15,000 needs to be recorded for the year ended 2018. depreciation expense 15,000 accumulated depreciation 5.000 3. Wages due to employees of $8,000 need to be recorded at year end. These wages will be paid to employees on January 9, 2019. (next month) woges expense B.000 Wogs payalde 8.00 4. The company has completed $12,900 of the amount in unearned revenue as of Dec. 31 Unearned revenue 12,900 service revenue 12.000 5. In Dec. the company provided services worth $8,000 to clients that were not yet billed or recorded by Dec. 31. Record the additional revenue. accounts recewades 8.000 service revenue 8,000 6. On Dec 31" the company completed a physical count of their supplies and determined that only $4,000 of supplies are still on hand. supplies expense supplies 5,500 Part 2: Post the adjusting journal entries to t-accounts: (Hints on getting started: Above each T-account, write the account name of each account affected by an adjusting journal entry (you may not need to use all of the I. accounts). Write in the unadjusted balance for each of these accounts from the Unadjusted Trial Balance (the unadjusted balance might be a debit, a credit, or zero balance). Now you are ready to post your adjusting journal entries from Part 1 to the corresponding T-accounts and calculate adjusted balances HH- | T Adams Company Unadjusted Trial Balance December 31, 2018 126,000 23,000 9,500 24,000 110,000 15,000 75,000 Cash Accounts Receivable Supplies Prepaid Insurance Inventory Vehicle Equipment Accumulated Depreciation Accounts Payable Unearned Revenue Wages Payable Long-Term Notes Payable Common Stock Retained Earnings (1/1/2018) Dividends Service Revenue Repair Expense Delivery Expense Depreciation Expense Rent Expense Insurance Expense Wages Expense Supplies Expense Interest Expense Income Tax Expense Total 40,000 8,000 17.900 12,500 45,000 46,000 67,600 5,000 474,500 10,000 47,000 5,000 54,000 10,000 145,000 13,000 4,000 36.000 711,500 711,500