Sweet Candy Co. unadjusted trial balance is as follows: Sweet Candy Co. Trial Balance December 31, 2020 Debit Credit Cash Prepaid insurance Candy supplies Massage equipment $3,200 480 10,990 103,860 Accumulated depreciation, Production Equipment $770 leq Building 67,500 Accum depreciation, building 2,840 Land 55,000 Unearned Revenue 10,600 10,000 Long-term notes payable Sharp, capital 202,560 Sharp, withdrawals 2,700 Rent earned 26,800 Wages expense 4,200 Utilities expense 690 Property taxes expense 600 Interest expense 4,350 $253,570 TOTAL $253,570 Use the following information to prepare any adjusting entries required: (a) Examination of an insurance policy showed $240 of expired insurance. (b) An inventory showed $3,000 of unused supplies on hand. |(c) Estimated depreciation expense on production equipment, $3,500. (d) Estimated depreciation expense on the building, $2,220. (e) A massage therapist owes $200 for space rental payments, and this was unrecorded at the time the trial balance was prepared. (f) $3,200 of the Unearned Revenue account balance was earned by year-end. (8) The one employee, a receptionist, works a five-day workweek at $50 per day. The employee was paid last week but has worked three days this week for which she has not been paid. (h) Three months' property taxes, totaling $450, have accrued. This has not been recorded