Presented below is the Trial Balance and Adjusted Trial Balance for Carla Vista Company on December 31. CARLA VISTA Trial Balance December 31 Before Adjustment After Adjustment Dr. Cr. Dr. Cr. Cash $4,200 $4,200 Accounts Receivable 5,880 7.980 Prepaid Rent 4,410 2.940 2,520 1,365 37.800 37,800 $2.730 $3,255 Supplies Equipment Accumulated depreciation-Equipment Accounts Payable Notes Payable Interest Payable Salaries and Wages Payable Unearned Service Revenue 5,670 5,670 21.000 21,000 294 2,667 9,366 8,316 Owner's Capital 15.120 15.120 Owner's Drawings 6.720 6,720 Service Revenue 16,800 19.950 Salaries and Wages Expense 8,106 10.773 Rent Expense 1,050 2520 Supplies Expense 1,155 525 Depreciation Expense-Equipment Interest Expense 294 Totals $70,686 $70,686 $76,272 $76,272 Prepare in journal form the adjusting entries that explain the changes in the balances from the trial balance to the adjuste balance. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is en indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts.) Account Titles and Explanation Debit Credit