Q2. Both the unadjusted trial balance and adjusted trial balance for Smith Corporation on December 31, 2013, are listed below: (2 mark) Smith Corporation Trial Balance December 31, 2013 Unadjusted Debit Credit Cash 8,000 Accounts Receivables 19,000 Supplies 6,000 Prepaid Insurance 10,000 Land 13,000 Vehicles 20,000 Accumulated Depreciation-Vehicles 4,000 Notes Payable 13,000 Wages Payable 0 Common Stock 46,000 Dividends 4,000 Revenue 37,000 Wages Expense 12,000 Utilities Expense 4,000 Insurance Expense Rent Expense 4,000 Depreciation Expense Supplies Expense 0 Adjusted Debit Credit 8,000 21,000 5,000 6,000 13,000 20,000 5,000 13,000 1,000 46,000 4,000 39,000 13,000 4,000 4,000 4,000 1,000 1,000 100,000 100,000 104,000 104,000 Required: Prepare the five adjusting entries required at December 31, 2013