Required information [The following information applies to the questions displayed below] Jaguar Auto Company provides general car maintenance to customers. The company's fiscal year-end is December 31 The December 31, 2018, trial balance (before any adjusting entries) appears below Accounts Cash Debits $ 18,000 Credits Supplies Equipment Accounts Receivable Prepaid Insurance Accumulated Depreciation Accounts Payable Salaries Payable Utilities Payable 14,200 23,000 19,200 87,000 $ 28,000 11,200 0 Interest Payable 0 Notes Payable Common Stock 31,000 27,000 Retained Earnings Dividends 9,200 2,200 Service Revenue 222,400 Salaries Expense 154,000 Depreciation Expense Insurance Expense Supplies Expense 0 Utilities Expense 11,200 Interest Expense Totals $328.800 $328.800 Information necessary to prepare the year-end adjusting entries appears below ST int Required information Information necessary to prepare the year-end adjusting entries appears below a. Depreciation on the machines for the year is $9,200 b Employee salaries are paid every two weeks. The last pay period ended on December 23. Salaries earned from i December 24 through December 31, 2018, are $3,200. c. On September 1, 2018, Jaguar borrows $31,000 from a local bank and signs a note. The note requires interest to be paid annually on August 31 at 9% The principal is due in five years. d. On March 1, 2018, the company purchases insurance for $19,200 for a one-year policy to cover possible injury to mechanics. The entire $19,200 was debited to Prepaid Insurance at the time of the purchase. e $4,200 of supplies remains on hand at December 31, 2018. t On December 30, Jaguar receives a utility bill of $1,800 for the month. The bill will not be paid until early January 2019. and no entry was recorded when the bill was received. roces Required: 1, 2 & 6. Enter the unadjusted balances from the trial balance and post the adjusting entries to the T-accounts, and post the closing entries to the T-accounts Beg Bal Cesh ADJ 70,000 End Bal 5.000 Accounts Receivable Beg Bal End Bal Supplies Beg Bal Prepaid frisurance Beg Bal 21.000 17.200 ADJ End Bal 3.800 End Bal Equipment Accumulated Depreciation Beg Bal Beg Bal End Bal End Bal Required information Costi Accounts Receivable Beg Dol Beg Bat ADJ a 8,000 End: Bal ,000 D Beg Bal End Bal Supplies Prepaid insurance Beg Bal 21.000 17.260 ADJ End Bal Kaupment Accumulated Depreciation Beg Bat End Bat 3.600 Beg Bat End Bal 0] End Bal Accounts Payabl Salaries Poyatifo Beg Bal Bog Bal End Bat End Bal Woring Payator Beg Bal Beg Ba End Bal End Bal Pinu 66 Required information. End Bal Service Revenue Beg Bal End Bal Beg Bal 0 End Bat Salaries Expe Beg Bal End al Insurance Expense Beg Dal End Dal 0 End Bal 0 Soppley Expanse Uusities Expense Beg Bal Beg Bat End Dat 0 End Cal motorest Exper Beg Bat End