Roy Services had completed all of its journal entries for the month of August 2019 and posted them to the general ledger. Based on the ledger balances, an unadjusted trial balance has been prepared. Roy Services Unadjusted Trial Balance August 31, 2019 Account Titles Cash DR CR $33,500 Accounts Receivable $9,240 Prepaid Insurance $1,800 Equipment $14,990 Accounts Payable $25,900 Unearned Revenue $4,140 Bank Loan $1,010 Roy, Capital $20,918 Service Revenue $25,560 Interest Expense $58 Rent Expense $2,390 Salaries Expense $7,760 Telephone Expense $220 Travel Expense $7,570 Total $77,528 $77,528 The following adjustments must be made at the end of August. Aug 31 The balance of prepaid insurance represents a 12-month policy. One month has been used. Aug 31 Depreciation of equipment for the month is $270. Aug 31 Roy Services has earned $1,820 that was previously unearned. Required Create the journal entries for the adjustments. Do not enter dollar signs or commas in the input boxes. Round your answers to the nearest whole number. Date Account Title and Explanation 2019 Aug 31 Expensed one month of insurance Aug 31 Depreciate equipment Aug 31 Check Earned revenue Debit Credit