Riva's River Rafting CR . Riva's River Rafting Expeditions Inc. is a calendar year corporation. NONE of the year-end adjusting entries have been recorded. The following is an excerpt from the December 31, 2021 UNADJUSTED trial balance. DR Rafting fees receivable Notes receivable-Lamco 200,000 Medical Supplies 7,740 Prepaid Insurance 20,000 Prepaid Advertising Salaries payable Interest payable Accrued expenses payable Unearned rafting fees Unearned subscription revenue Note payable-Scrooge National Bank Raft Wreckers subscription revenue Rafting Fees Earned Advertising expense 36,750 Insurance expense 41,800 Interest expense Utilities expense 63,200 Salary expense 441,000 Medical Supplies expense 37,600 15,000 150,000 3,000 945,000 The following information relates to the year-end adjustments: {a} Riva keeps an ample inventory medical supplies as rafters are frequently thrown from their river rafts onto Jagged rocks. A physical count of medical supplies revealed that the company had $2,960 of supplies were on hand as of December 31, 2021. {b} Riva paid $36,000 on August 1, 2021 for insurance coverage covering the year beginning on August 1st. All other insurance costs had expired as of December 31, 2021. (c) On October 1, 2021 Riva accepted $18,000 for annual subscriptions to her wildly popular "Capsized and Wrecked Raft" videos. Each month, beginning in October 2021 Riva sent the latest DVDs capturing the most recentraft wrecks to subscribers {d) Areview of billings revealed that $5,300 of raft adventures had been provided in December 2021 but were NOT yet billed as of December 31, 2021. On December 1, 2021 Riva paid $9,000 to WFAN for radio advertisements to be aired from December 1, 2021 through March 31, 2022. All other advertising costs had been consumed as of December 31, 2021. {e} 10) le) On December 16, 2021 Riva borrowed $150,000 @ 4% for 120-days from Scrooge National Bank On Friday January 7, 2022 Riva paid $16,000 to employees for the TWO five-day work weeks then ended. On December 1, 2021 Riva collected $17,200 for "Whitewater Wild Weekends in the Drink". Companies that were required to pay for all reserved weekends in advance Riva estimates that $8,300 of these advance payments remain unearned at December 31, 2021. (6) th) On December 22, 2021 Riva loaned $200,000 @ 9% for 120-days to Lamco. Riva received a $7,100 PSE&G bill (Electricity) in January 2022. An examination of the invoice revealed that $5,250 of the charges pertained to December 2021. u prepare the appropriate year-end adjusting entries