Presented below is the Trial Balance and Adjusted Trial Balance for Pioneer Company on December 31. (7 Points) Pioneer Company Trial Balance December 31 Before Adjustment Dr. Cr. Cash $ 4,000 Accounts Receivable After Adjustment Dr. $ 4,000 Cr. 1,800 3,700 Prepaid Rent 3,500 2,600 Supplies 2,200 700 Automobile equipment 16,000 16,000 Accumulated depreciation-equipment $ 1,150 $1,500 Accounts Payable 2,700 2,700 Notes Payable 8,750 8,750 Interest Payable 600 Salaries Payable 800 Unearned Revenue 5,460 4,060 Share capital-Ordinary 7.200 7.200 Dividends 3,200 3,200 Service Revenue 8,000 11,300 2,060 2,860 Salaries Expense 500 1,400 Rent Expense 1,500 Supplies Expense 350 Depreciation Expense 600 Interest Expense $33.260 $33.260 $36.910 $36.910 Totals Instructions Prepare in journal form the adjusting entries that explain the changes in the balances from the trial halance to the adiusted trial halance