Problem SA 9A at (Part Level Submission) The unadjusted trial balance of Pina Construction Company on December 31, 2017, contained the following accounts at the end of the company's calendar year. PINA CONSTRUCTION COMPANY Unadjusted Trial Balance December 31, 2017 Debit Credit Cash $222,000 Notes Receivable 23,000 Accounts Receivable 24,000 Inventory, 12/31/16 48,000 Prepaid Insurance 3,800 Prepaid Rent 7,900 Supplies 3,200 Land 29,000 Equipment 91,000 Accumulated Depreciation - Equipment $18,200 Accounts Payable 27.000 Unearned Rent Revenue 12.800 Mortgage Payable (due 2019) 72,000 Owner's Capital 127,500 Owner's Drawings Sales Revenue 281,000 Sales Returns and Allowances 2,000 Sales Discounts 1.900 Purchases 50,000 800 Purchases Returns and Allowances 1.200 Purchases Discounts DAR 4,600 800 1.200 es Returns and Allowances Purchases Discounts Freight-in Rent Expense Salaries and Wages Expense Utilities Expense Advertising Expense Interest Expense Interest Revenue Rent Revenue Totals 2,900 20,300 17,200 2,800 1,900 2,300 14,500 2,800 $557,800 $557,800 The company uses the periodic inventory system. In addition, the following year-end information was available to the accountant: 1. Inventory taken on 12/31/17 was $43,000. 2. Depreciation on equipment was $9.100. 3. Unpaid accrued salaries were $2,800. Unexpired rent amounted to $2,600. 5. Supplies on hand were $1,900. 6. Accrued sales revenue on 12/31/17 was $3,200. 7. Expired insurance amounted to $2,000. 8. Interest on the company's notes receivable at year-end amounted to $300. 9. Unearned rent revenue earned at year-end amounted to $4,400. (a) automatically indented when the amount is entered. Do not indent manually. If no ent Journalize the above adjusting entries (Credit account titles are tantatically indeed when the amo No Date Account Titles and Explanation Debit Credit 2017 L Dec 31 2. Dec. 31 3 Dec. 31 4. Dec. 31 5. Dec 31 6. Dec 31 7. Dec 31 8. Dec 31 9. Dec 31 Click if you would like to show Work for this question: Open Show Work