Prepare ALL adjusting entries

solve what you can please and leave the incomplete

The following unadjusted and adjusted trial balances were taken from the current year's Accounting system for High Point, Inc. High Point, Inc. Trial Balances For Year Ended December 31 Unadjusted Trial Balance Adjusted Trial Balance Debit Credit Debit Credit Cash .. 11,300 11,300 Accounts receivable. 16,340 17,140 1,045 645 1,100 450 Office supplies.. Prepaid advertising Building Accumulated depreciation-Building Utilities payable ...... 26,700 26,700 1,300 6,300 3,320 3,500 Unearned services revenue 4,410 3,010 10,000 10,000 Share Capital Retained earnings 7,905 7,905 Services revenue 72,400 74,600 Salaries expense.. 34,500 34,500 Utilities expense 5,450 5,630 2,900 3,550 Advertising expense Supplies expense Depreciation expense-building ...... 400 5,000 Totals 99,335 99,335 105,315 105,315