Problem 1: Following is the Unadjusted Trial Balance of Ocelot Company, a private corporation owned and operated by Olivia Ocelot. All day-to-day transactions have already been recorded through December 31, 2021. All the balances shown are up-to-date, but unadjusted. Ocelot Company Unadjusted Trial Balance December 31, 2021 Cash Accounts Receivable Prepaid Insurance Equipment Accumulated Depreciation- Equipment Accounts Payable Common Stock Retained Earnings Dividends Service Revenue Salary Expense Utility Expense Miscellaneous Expense Totals Adjustment Data: Debit Credit $ 19,500 3,700 1,200 27,000 $ 4,800 9,100 14,000 8,900 2,500 48,900 24,200 6,500 1.100 $85.700 $ 85.700