Sigmund Services had completed all of its journal entries for the month of December 2019 and posted them to the general ledger. Based on the ledger balances, an unadjusted trial balance has been prepared. Sigmund Services Unadjusted Trial Balance December 31, 2019 Account Titles DR CR Cash $34,320 Accounts Receivable $8,070 Prepaid Rent $1,440 Equipment $13,230 Accounts Payable $24,850 Unearned Revenue $4,800 Bank Loan Sigmund, Capital $2,800 $17,254 Service Revenue $25,930 Interest Expense $104 Insurance Expense $2,380 Salaries Expense $8,510 Telephone Expense $190 Travel Expense $7,390 Total $75,634 $75,634 The following adjustments must be made at the end of December. Dec 31 The balance of prepaid rent represents a 12-month lease. One month has been used. Dec 31 Depreciation of equipment for the month is $620. Dec 31 Sigmund Services has earned $1,380 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 2019 Dec 31 |Dec 31 Dec 31 Account Title and Explanation Expensed one month of rent Depreciate equipment Earned revenue Debit Credit Date Account Title and Explanation Debit Credit 2019 Dec 31 Dec 31 Sigmund, Capital Sigmund, Withdrawals Accounts Payable Accounts Receivable Accumulated Depreciation Cash Depreciation Expense Equipment Insurance Expense Dec 31 Interest Expense Interest Payable Prepaid Insurance Prepaid Rent Rent Expense Salaries Expense Service Revenue Telephone Expense Travel Expense Unearned Revenue