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Exercise # 1 Open T accounts for this exercise on your note book. This Services providing company displays the following year end accounts as of December 31st 2020. The company uses the ANNUAL Accounting Period to prepare its financial statements. Accumulated depreciation (Equipment) 13,000- Prepaid Insurance 6,500- Drawings 43,000- Unearned Revenues 4,000- Cash 40,000- Rent expenses 17,000- Capital 110,100- Sales revenues 131,000- Depreciation expenses (Equipment) 4,000- Salaries expenses 42,000- Supplies 4,000- Equipment 46,000- Insurance expenses 3,000- 1/ Journalize on December 31,2020 the Adjusting entries related to the following information and POST to the ledger accounts. a-Equipment salvage value is 1,000-, its useful life is 5 years b- Supplies in hand are 1,500- C-2,200- of Unearned have already been earned in 2020 2/ Journalize Closing entries on December 31st 2020 3/ What is the Amount of Ending Capital