Splashing Around Unadjusted Trial Balance March 31, 2020 Debit Credit Cash 121,396.00 AR 39,300.00 6,264.00 4,330.00 3,165.00 Inventory Office Supplies Prepaid Insurence Prepaid Rent Office Equipment Accumulated Deprec- Office Equip 4,000.00 12,000.00 16,000.00 Pool Equipment Accumulated Deprec-Pool Equip AP 7,200.00 Wages Payable Unearned Design Services Revenue S. Erickson Capital 135,665.00 S. Erickson Withdrawl 3,800.00 Pool Service Revenue 42,000.00 Interest Revenue Sales 43,800.00 Sales Returns and Allowances 1,000.00 Sales Discounts 140.00 14,606.00 2,584.00 Cost of Goods Sold Depreciation Expense-Office Equip Depreciation Expense- Pool Equip Wages Expense Insurence Expense Rent Expense Office Supplies Expense Milage Expense Miscellaneious Expenses Repairs Expense-Pool Equip Advertisement Expense 320.00 860.00 500.00 Totals 230,665.00 230,665.00 Adjusting Journal Entries: The following additional facts are available for preparing the adjusting journal entries dated March 31: a. The March 31 amount of unused office supplies still on hand totals $2,400. b. The company purchased its annual insurance policy on October 5, 2019, at a cost of $4,220 for 12 months of coverage. Expense the expired insurance for January through March. C. Accrue the wages worked by Julie Kruit for which she has not been paid as of March 31. She has not been paid for seven days of work at the rate of $136 per day. d. Three months have passed since any prepaid rent has been transferred to expense. Expense the rent used in January through March. e. The pool equipment, acquired on October 1, 2019, is expected to have a four-year life with no salvage value. Expense the deprecation for January through March. (Round to the nearest dollar.) f. The office equipment, acquired on October 1, 2019, is expected to have a five-year life with no salvage value. Expense the depreciation for January through March. g. On March 31, a physical count of inventory was completed, and it was determined that there were 3,475 units on hand. Prepare an entry to write off the missing units to Cost of Goods Sold