. Post the adjusting entries to the ledger accounts.

The trial balance of XYZ Company at December 31, 2020, and the data needed for the month-end adjustments follow: XYZ Company, Trial Balance December 31, 2020 Account Debit Credit Cash $ 22,000 Accounts receivable $ 44,000 Prepaid insurance $ 2,500 Supplies $ 1.500 Building S420,000 Accumulated depreciation S 310,000 Accounts payable S 2.000 Salary payable Uneamed service revenue $ 3.500 Rama, capital S 162,180 Rama, drawing S 3,540 Service revenue S 18,700 Salary expense $ 1.900 Insurance expense Depreciation expense Advertising expense S 940 Supplies expense Total $ 496,380 S 496,380 Adjustment data at December 31 follow: Prepaid insurance still in force, $1,000. Supplies used during the month, $400. Depreciation for the month, $1,200. Accrued salary expense, $500. Unearned service revenue still unearned, $1500