Presented below is the Trial Balance and also the Adjusted Trial Balance for Benicia Concrete Repair and Cleaning Services, Inc. on December $31,2022.$

Benicia Concrete Repair and Cleaning Services, Inc.

Trial Balance

December $31,2022$

Before Adjustments

Debit

Cash

Accounts Receivable

Prepaid Rent $,2,100$

Supplies $,1,200,960$

Equipment $,18,000,18,000$

Accumulated Depreciation$-$

Equipment

Accounts Payable

Notes Payable

Interest Payable

Salaries and Wages Payable

Unearned Service Revenue

Common Stock

Dividends $,3,200$

Service Revenue

Salaries and Wages Expense

Utilities Expense $,1,800$

Rent Expense

Supplies Expense

Depreciation Expense

Interest Expense

Totals

$$1,300$

$10,000$

$8,200$

$$34,{660}_{?}$

After Adjustments

Debit Credit

$$3,500$

$2,800$

$1,050$

$3,700$

$1,050$

$18,000$

$$1,900$

$3,000$

$10,000$

$220$

$930$

$4,460,3,360$

$8,200$

$3,200$

$8,000$

$10\mathrm{.}000$

$2,060,2,990$

$2,100$

$1,050$

$240$

$600$

$$34,{660}_{,}$$$37,{220}_{{?}_{?}}$

$$37,{610}_{?}$

Instructions:

Prepare the adjusting entries that account for the changes between the initial balances in the Trial Balance and the final balances in the Adjusted Trial Balance.

Here is a jump start on the first adjusting entry:

Debit

Credit

Accounts Receivable. $.............................900$

Service Revenue $..900$

Notice: the above adjusting entry accounts for the increase in the Accounts Receivable from the Trial Balance to the Adjusted Trial Balance, however, the above entry does Not completely account for the increase in Service Revenue, therefore another adjusting entry will be needed account for the change in Service Revenue. $($hint: notice the change in "Unearned Revenue"$).$