Post the transactions in the T$-$accounts below.

Prepare an unadiusted trial balance $($below$)$ as of December $31,2024.($DR$=$CR$)$

Journalize the adjusting entries using the adjustment data on the data tab.

Post adiustina entries to the T$-$accounts.

Journalize the closing entries and post to the T$-$accounts.

Transactions:

Murphy Delivery Service completed the following transactions during December $2024$

Adjustment data $12/31/2024$:

a$.$ Accrued Salaries Expense, $$800.$

b$.$ Depreciation was recorded on the truck using the straight$-$line method

Assume a useful life of four years and a salvage value of $$1,800.$

c$.$ Prepaid Insurance for the month has expired.

d$.$ Office Supplies on hand, $$450.$

e$.$ Unearned Revenue earned during the month, $$700.$

f$.$ Accrued Service Revenue, $$450.$

Requirement $2,4$ and $7.$

Accounts Receivable

Office Supplies

Accounts Payable

Salaries Payable

Retained Earnings

Prepaid Insurance

Accumulated Depreciation$-$Truck

Salaries Expense

Insurance Expense

Dividends

Depreciation Expense$-$Truck

Fuel Expense