Presented below is the Trial Balance and the Adjusted Trial Balance side by side for Walnut Creek Building Maintenance Company on December 31, 2020. Walnut Creek Building Maintenance Company Trial Balance December 31,2020 Before Adjustment After Adjustment Dr. Cr. Cash $ 3,500 Dr. $ 3,500 Cr. Accounts Receivable 2,800 3,700 Prepaid Rent 2,100 1,050 Supplies 1,200 960 Equipment 18,000 18,000 Equipment Accumulated Depreciation- Accounts Payable $1,300 $1,900 2,700 3,000 Notes Payable 10,000 10,000 Interest Payable 220 Salaries and Wages Payable 930 Unearned Service Revenue 4,460 3,360 Common Stock 8,200 8,200 Dividends 3,200 3,200 Service Revenue 8,000 10.000 Salaries and Wages Expense 2,060 2,990 Utilities Expense 1,800 2,100 1,050 Rent Expense 240 Supplies Expense Depreciation Expense 600 220 Interest Expense Totals $34.660 $34.660 $37.610 $37.610 Instructions: Prepare in journal entry form, 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: Accounts Receivable.... Service Revenue. Debit 900 Credit 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. Important: be sure to prepare your adjusting journal entries in good form with proper farmat and using correct account names.