prepare an adjusted trail balance

Cash Accounts Receivable Supplies Prepaid Insurance Equipment Accumulated Depreciation Accounts Payable Salarles Payable Utilities Payable Interest Payable Notes Payable Common Stock Retained Earnings Dividends Service Revenue Salarles Expense Depreciation Expense Insurance Expense Supplies Expense Utilities Expense Interest Expense 17.000 14,000 22.000 18,000 85.000 $ 27,000 11,000 0 0 O 30,000 25.000 9,000 2.000 220.000 153,000 0 11,000 0 Totals $322.000 $322,000 Information necessary to prepare the year-end adjusting entries appears below. a. Depreciation on the machines for the year is $9.000. b. Employee salaries are paid every two weeks. The last pay period ended on December 23. Salaries eamed from December 24 through December 31, 2018. are $3.000. c. On September 1, 2018. Jaguar borrows $30.000 from a local bank and signs a note. The note requires Interest to be pad annually on August 31 at 9%. The principal is due in five years. d. On March 1. 2018, the company purchases Insurance for $18,000 for a one-year policy to cover possible injury to mechanics. The entire $18,000 was debited to Prepaid Insurance at the time the purchase e $4.000 of supplet remains on hand at December 31, 2018 On December 30 Jaguar receives a utility bill of $1.700 for the month. The bill will not be paid until early January 2019, and ng entry was recorded when the bill was received