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 $2,800 Sigmund, Capital $17,254 Service Revenue 525,930 Interest Expense $104 Insurance Expense $2,380 Salaries Expense 58,510 Telephone Expense $190 57,390 Prepaid Rent Equipment Accounts Payable Unearned Revenue Bank Loan Sigmund, Capital Service Revenue Interest Expense Insurance Expense Salaries Expense Telephone Expense Travel Expense Total $1.440 $13,230 $24,850 $4,800 $2,800 $17.254 $25,930 $104 $2,380 $8,510 $190 $7,390 $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