Question #4: 25 points Presented below is the Trial Balance and Adjusted Trial Balance side by side for Walnut Creek Building Maintenance Company on December 31, 2020. Walnut Creek Building Maintenance Company Trial Balance December 31,2020 Before Adjustment Dr. Cr. Cash $ 3,000 After Adjustment Dr. $ 3,000 Cr. Accounts Receivable 2,800 3,700 Prepaid Rent 2,100 1,500 Supplies 1,200 700 Equipment 18,000 18,000 Accumulated Depreciation- Equipment $1,300 Accounts Payable 2,700 $1,500 3,000 Notes Payable 10,000 10,000 Interest Payable 120 Salaries and Wages Payable 800 Unearned Service Revenue 4,460 4,060 Common Stock 8,200 8,200 Dividends 3,200 3,200 Service Revenue 8,000 9,300 Salaries and Wages Expense 2,060 2,860 Utilities Expense 1,800 2,100 Rent Expense 500 1,100 Supplies Expense 500 Depreciation Expense 200 Interest Expense 120 Totals $34.660 $34.660 $36.980 $36.980 Instructions: Prepare in journal entry form, the adjusting entries that account for the changes between the initial balances in the Trial Balance and the final balances in the Adjusted Trial Balance. Here is a jump start on the first adjusting entry: Accounts Receivable... Service Revenue. Debit 900 Credit 900 Notice: the above adjusting entry accounts for the increase in the Accounts Receivable from the Trial Balance to the Adjusted Trial Balance, however, the above entry does Not completely account for the increase in Service Revenue, therefore another adjusting entry will be needed. Again: be sure to prepare your adjusting journal entries in good form with proper format.