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The ledger accounts given below, with an identification number for each are used by Dalton Company instructions: Prepare appropriate adiusting entries for the veranded December 31, 2001, by replacing the appropriate identification numbers in the debit and credit columns provided and the dollar amount in the adjoining column. Item 0 is given as an example. 1. Notes Receivable 10. Unearned Service Revenue 2. Accounts Receivable 11. Notes Payable 3. Interest Receivable 12. Interest Revenue 4. Supplies 13. Service Revenue 5. Prepaid Insurance Depreciation Expense-Equipment 6. Equipment 15. Salaries Expense 7. Accumulated Depreciation-Equipment 16. Interest Expense 8. Salaries Payable 17. Supplies Expense 9. Interest Payable 18. Insurance Expense Account(s) Debited Account(s) Credited 12 Entry Information Interest of $500 is accrued on a note receivable at December 31, 2001. Dollar Amount $500 0. 1. Dalton has three employees who earn $120 per day per person. At December 31, three days salaries have been earned but not paid. 2. A customer paid Dalton $10,000 on December 1, 2001 for services to be rendered from December 1 through January 31, 2002. The receipt was credited to a liability account. 3. Dalton purchased equipment costing $48,000 on January 1, 2000. Monthly depreciation is $1,000. 4. Dalton provided services to a customer in 2001 at a fee of $400. This fee has not yet been received or billed. i 5. Dalton started the year with no supplies on hand. They purchased $8,000 in supplies during the year and have $3,000 on hand at December 31. Supplies were debited to an asset account when purchased. 6. Dalton paid $9,000 for a three-year insurance policy on July 1, 2001, debiting an asset account at that time. 7. Dalton borrowed $20,000 by signing a three-month, 12% interest, note payable on December 1, 2001. 8. Dalton purchased marketable securities on October 1, 2001. Interest of $400 per month has been earned but not received prior to December 31