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 Dr. Before Adjustment After Adjustment Dr. Cr. Cr Cash $ 3,000 $ 3,000 Accounts Receivable 2,800 3,700 Prepaid Rent 2.100 1,500 Supplies 1,200 700 Equipment 18,000 18,000 Accumulated Depreciation Equipment $ 1300 $ 1,500 Accounts Payable 2,700 3,000 Notes Payable 10,000 10,000 Interest Payable 120 Salaries and Wages Payable 800 Unearned Service Revenue 4,460 4,060 Common Stock 8,200 8,200 Dividends 3,200 3,200 Service Revenue 8,000 9,300 Salaries and Wages Expense 2,060 2,860 Utilities Expense 1,800 2,100 Rent Expense 500 1,100 Supplies Expense 500 Depreciation Expense 200 Interest Expense 120 Totals $34.660 $34.660 $36.980 $36.980 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