Please complete Requirement 3 of the below problem (note you may need to complete other requirements in order to complete #3). There should be five journal entries and each entry will be worth one point. P4-38B Completing the accounting cycle from adjusting entries to post- closing trial balance with an optional worksheet The Nadiased trial balance of Watson Anvils at December 31, 2018, and the data for the adjustments follow: WATSON ANVILS Unadjusted Trial Balance December 31, 2018 Balance Account Title Debit Credit Cash $ 13,560 Accounts Receivable 17,000 Prepaid Rent 2,140 Office Supplies 2.000 Equiment 30,000 Accumulated Depreciation--Equipment $ 11,000 Accounts Payable 7,200 Salaries Payable Unearned Revenue 5,600 Common Stock 12,000 Retained Earnings 17,600 Dividends 4,600 Service Revenue * 19,000 Salaries Expense Rent Expense Depreciation Expense Equipment Supplies Expense Total $ 72,400 $ 72,400 Adjustment data: a. Unearned Revenue still unearned at December 31, $3,600. b. Prepaid Rent still in force at December 31, $2,000. c. Office Supplies used, $600. d. Depreciation, $400. e. Accrued Salaries Expense at December 31, $180. classi