REQUIRED: Using the following unadjusted trial balance and additional information from Barnett Electronics, Inc., prepare the company's adjusting journal entries for the year ended December 31, 20Y3 using the space on the next page. You may create new accounts if the account needed is not listed below. Next to each adjusting journal entry, indicate whether the entry is related to an accrual ("A") or a deferral ("D"). Barnett Electronics, Inc. Unadjusted Trial Balance December 31, 20Y3 ACCOUNT DEBIT CREDIT Cash $5,000 Accounts Receivable 1,200 Office Supplies .400 Equipment 3,600 Accumulated Depreciation - Equipment $ 500 Wages Payable 1.000 Uneamed Service Revenue 600 Notes Payable 4,000 Common Stock 2,000 Retained Earnings 2,300 Service Revenue 1,100 Wages Expense 1,300 Total $ 11,500 $ 11,500 . Additional Information: Barnett provided $400 of additional services to customers and has not yet billed them. $50 of office supplies are on hand on December 31. Equipment depreciated $900 during the year. The balance in Accumulated Depreciation of $500 relates to prior years. Employees have earned $600 in wages that they have not yet been paid for. $225 of the uneared service revenue has been earned. The note payable was issued on April 14 at a 5% interest rate, paid annually. ASSETS LIABILITIES EQUITY ADJ 1 cash 5000 wages paysh pertained earnin. 600 ADJ 2 Allant Rreengele Hoo notes payable common stock GO ADJ 3 senice peceu office supplies unearted SeN pev 350 $ 225 Eampment ADJ 4 ADJ 5 wages exp ADJ6 Ace Deprecation quo