Problem 2 The following is the Trial Balance of the consulting service company Besty Company on December 31, 202X Besty Co (in 0004) Cash Accounts Receivable Prepaid Rent Supplies Trial Balance December 31, 202X Equipment Accumulation Depreciation-Equipment Accounts Payable Dr. Cr. 2.000 2.800 2.100 1,200 9,340 1.300 4,140 Notes Pavable Uneamed Revenue Share Capital-Ordinary Dividends Service Revenue Salaries Expense Utilities Expense Rent Expense 2,700 Totals Here are the data for adjustment (in 000): 3.000 7.200 500 3,200 6,660 2,060 1.800 25.000 25.000 1.Revenue that has been recognized, but the customer has not paid, amounting to 900 2.Prepaid Rent that has expired, 600 3.Supplies used, 500 4.Equipment depreciation expense, 200 5.Payable salary expense (unpaid), 800 6. Interest accrued, 120 7. Amount of Unearned Revenue, which has been recognized as Revenue, 400 8. Received utility bills (electricity, telephone, water), 300 Instructions A. Prepare adjusting entries for December B. Post data from adjusting entries to related accounts in T-accounts B. Prepare a Trial Balance after Adjustment (Adjusted Trial Balance)