statements e statement the income part 2: Reconstruction of Adjusting Entries The following are the two-trial balance of Sibayan dated December 31, 2020: Trial Balance Unadjusted Adjusted Debit Credit Debit Credit Cash 15,000 15,000 Office supplies 2,500 2,500 Prepaid insurance 600 600 Office equipment 5,200 5,200 Notes payable 5,000 5,000 Accounts payable 2,500 2,500 Unearned rent 1,200 1,200 S, Capital 10.000 10,000 S, Drawing 500 500 Professional fee 10,000 10,000 Salary expense 4.000 4,000 Rent expense 900 900 Supplies expense 1,500 Insurance expense 50 Accum. depreciation- Equipment 40 Depreciation expense 40 Interest expense 50 Accounts receivable 200 Rent income 400 Interest payable Salary payable. 50 Totals 1,200 28,700 28,700 30, 190 30,190 Required: Prepare the adjusting entries that were made. Use the space provided in the next page