Sea Breeze Consulting Unadjusted Trial Balance December 31, 2020 Debits Credits Cash 13,000 Accounts Receivable 1,500 Prepaid Insurance 600 3,800 30,000 Supplies Office Equipment Accumulated Depreciation - Office Equipment Uneamed Fees 1. Use the Unadjusted Trial Balance of Sea Breeze Consultin to make the following adjustments. 1 a. Expired insurance, $400 b. Supplies on hand, $3,000 e. Estimated depreciation, $5,500 d. Accrued wages, $900 c. Of the unearned fees received in advance for services to performed, $3,500 is still unearned 12.000 6,700 24,000 D. Forde, Capital D. Forde, Drawing 4,800 Fees Earned 25,000 2. Prepare an Adjusted Trial Balance fremember to include the additional expense account 3. Close the necessary accounts Wages Expense 14,000 Totals 67,700 67,700