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 Massage equipment 3,860 Accum depreciation, massage equipment Building Accum depreciation, building Land Unearned rent Long-term notes payable 67,500 55,000 Sharp, capital Sharp, withdrawals 2,700 Rent earned $770 2,840 600 10,000 102,560 3,400 Rent earned Fees earned 3,400 23,400 Wages expense 4,200 Utilities expense 690 Property taxes expense 600 Interest expense 4,350 TOTAL $143,570 $143,570 Use the following information to prepare any adjusting entries required (a) Examination of an insurance policy showed $240 of expired insurance. An inventory showed $210 of unused massage (b) supplies on hand. (b) An inventory showed $210 of unused massage supplies on hand. (c) Estimated depreciation expense on massage equipment, $350. (d) Estimated depreciation expense on the building. $2,220. A massage therapist owes $200 for space rental (e) payments, and this was unrecorded at the time the trial) balance was prepared. (f) (g) (h) $200 of the Unearned Rent account balance was earned by year-end. 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. Three months' property taxes, totaling $450, have accrued. This has not been recorded. acer