Question 12 Below is an Unadjusted Trial Balance for Brenner's Bonsai Tree Company Brenner's Bonsai Tree Company Unadjusted Trial Balance As of December 31, 2017 Credit Debit 16,000 5,400 12,600 15,400 Cash Supplies Prepaid Insurance Equipment Accumulated Depreciation, Equipment Accounts Payable Unearned Tree Maintenance Common Stock Dividends Retained Earnings Bonsai Tree Sales Bonsai Tree Maintenance Revenue Depreciation Expense - Equipment Salaries Expense Utilities Expense Rent Expense 3,850 2,500 3,500 20,000 5,000 6,000 38,200 3,400 3,850 8,100 5,700 5,400 77,450 77,450 Prepare the following adjusting journal entry: The supplies left on hand on December 31, 2017, at the end of the month is $1,400