Question S Delsey adjusts its accounts at the end of each month. Below is an extract of the trial balance of Delsey Ltd. before making any month end adjustments as at 31 December 2018: al aabaet w ss ee meer IS /FP After Before Adjustment Adjustments nts Cr Cr Dr Cr Dr 13,200 15,600 Insurance expense Insurance prepiature $,400 Depreciation-furniture8,400 Accumulated depreciation- furniture 12,300 33,500 2,309 Salary expense Supplies expense Supplies Uneamed marketing revenue Marketing revenue 3,124 18,450 23,400 The following data are provided regarding the adjusting entries for the month of December 2018: 1) Salary accrued for the month, S9,800. 2) Depreciation of furniture for the month, $2,400. 3) Portion of insurance expired in December, $1,200. 4) Supplies used was $350. 5) Uncarned marketing revenue collected in advance had been eaned during December, $5,400. 6) Utilities expenses accrued for the month, $960. Required: a) Prepare the necessary adjusting journal entries for the month of December 2018. b) Update the account balances in the above Trial Balance, input new accounts if necessary. o) Indicate in the last column of the above Trial Balance (IS/FP) whether the account is an item of ) Revenue (R) (ii) Expense (E) (iii) Asset (A), Contra Asset (CA) (iv) Liabilities (L) (v) Equity (EQ)