Sweet Massage Co. unadjusted trial balance is as follows:

Sweet Massage Co. Trial Balance December 31, 2020
	Debit	Credit
Cash	$3,200
Prepaid insurance	480
Massage supplies	990
Massage equipment	3,860
Accum depreciation, massage
equipment		$770
Building	67,500
Accum depreciation, building		2,840
Land	55,000
Unearned rent		600
Long-term notes payable		10,000
Sharp, capital		102,560
Sharp, withdrawals	2,700
Rent earned		3,400
Fees earned		23,400
Wages expense	4,200
Utilities expense	690
Property taxes expense	600
Interest expense	4,350
TOTAL	$143,570	$143,570

INSTRUCTION: USE THE FOLLOWING ADJUSTMENTS AND PREPARE

1. ADJUSTING ENTRIES AND 2. ADJUSTED TRIAL BALANCE