Question four The unadjusted trial balance of Mighty Fine Services Inc. includes the following account balances at December 31, 2020, its fiscal year-end. No adjustments have been recorded. Assume all accounts have normal debit or credit balances. Prepaid insurance Rwf 600 Unused supplies 500 Bank loan 5,000 Subscription revenue 9,000 Salaries payable Rwf 500 Rent expense 3,900 Truck operating expense 4,000 The following information applies to the fiscal year-end: a) The Rwf600 prepaid insurance is for a one-year policy, effective September 1, 2020. b) A physical count indicates that Rwf300 of supplies is still on hand at December 31. c) Interest on the bank loan is paid on the fifteenth day of each month; the unrecorded interest for the last 15 days of December amounts to Rwf25. d) The Subscription Revenue account consists of a cash receipts for 6- month subscriptions to the corporations Computer Trends report; the subscription period began December 1. e) Three days of salary amounting to Rwf300 remain unpaid at December 31, in addition to the previous weeks salaries of Rwf500, which have not yet been paid. f) The monthly rent expense amounts to Rwf300. g) A bill for December truck operating expense has not yet been received; an amount of Rwf400 is owed. Required: Prepare all necessary adjusting entries at December 31, 2020