PROBLEMS (GROUP A) PIA The unadjusted trial balance of Dorset Roofing at July 31, 2020, appears below: a worksheet $157,440 63,000 DORSET ROOFING Unadjusted Trial Balance July 31, 2020 Cash $ 127,200 Accounts receivable 226,920 Supplies 105.960 Prepaid insurance 23,800 Equipment 196,140 Accumulated amortization-equipment Building 257,340 Accumulated amortization ---building Land 179.800 Accounts payable Interest payable Wages payable Unearned service revenue Note payable, long-term T. Jackson, capital T. Jackson, withdrawals 25,200 Service revenue Amortization expense-equipment 0 Amortization expense--building 0 Wages expense 19,200 Insurance expense 0 Interest expense 0 Utilities expense 6,660 Advertising expense 2,040 Supplies expense 0 Total $1.170,260 136,140 0 0 63,360 134,400 474,780 141,140 $1.170.260 Additional data at July 31, 2020: a. Amortization for the period to be recorded: equipment, $2,040; building. 54,210. b. Wages expense to be recorded because employees worked but have not yet been paid, 53,440. c. A count of supplies showed that unused supplies amounted to 588,440. d. During July, 55,000 of prepaid insurance coverage was used. e. Accrued interest expense, $2,080. f. Of the $63,360 balance of Unearned Service Revenue, $29,820 was earned during July 8. Accrued advertising expense, $2,600 (credit Accounts Payable). h. The company performed $9,600 of services for a client and has not yet been paid. Required Complete Dorset Roofing's worksheet for July. Identify each adjusting entry by its letter