Sumally Instructions: Prepare appropriate adjusting entries for the year ended December 31, 2019, by replacing the appropriate identification number(s) in the debit and credit columns provided and the dollar amount in the adjoining column. Item O is given as an example. 1. Notes Receivable 10. Unearned Service Revenue 2. Accounts Receivable 11. Notes Payable 3. Interest Receivable 12. Interest Revenue 4. Supplies 13. Service Revenue 5. Prepaid Insurance 14. Depreciation Expense-Equipment 6. Equipment 15. Salaries Expense 7. Accumulated Depreciation-Equipment 16. Interest Expense 8. Salaries Payable 17. Supplies Expense 9. Interest Payable 18. Insurance Expense Account(s) Account(s) Dollar Entry Information Debited Credited Amount D. Interest of $500 is accrued on a note 12 $500 receivable at December 31, 2019 1. Silas has three employees who each earn $160 per day. At December 31, four days' salaries have been earned but not paid. 2. A customer paid Silas $16,000 on December 1, 2019 for services to be rendered from December 1 through January 31, 2020. The rejeipt was credited to a liability account 3. Silas purchased equipment costing $48,000 on January 1, 2017. Monthly depreciation is $600, 4. Silas provided services to a customer in 2019 at a fee of $500. This fee has not yet been received or billed. en 5. Silas started the year with no supplies on hand. They purchased $6,000 in supplies during the year and have $2,000 on hand at December 31. (Supplies were debited to an asset account when purchased.) $ 6. Silas paid $12,000 for a three-year insurance policy on July 1, 2019, debiting an asset account at that time. 7. Silas borrowed $20,000 by signing a three-month, 9% interest, note payable on November 1, 2019 8. Silas purchased short-term investments on November 1, 2019. Interest of $300 per month has been earned but not received prior to December 31. $