Take me to the text Roy Services had completed all of its journal entries for the month of December 2019 and posted them to the general ledger. Based on the ledger balances, an unadjusted trial balance has been prepared Ray Services Unadjusted Trial Balance December 31, 2019 Account Titles OR CR (Casti $32.70 Account Receivable S1070 Prepaidance 51320 Et 1,350 Accounts Payable 525500 Unand Rover 11.40 Bank Loan 51650 Roy Captal 16,430 Servicelevene 524700 interest 500 Mente SLO Salaries pense 58920 Telephone Expense 5200 Travel Expo 57.520 Tot 174,60 74.100 The following adjustments must be made at the end of December Deca The balance of prepaid insurance represents a 12-month policy One month has been used Dec 31 Depreciation of equipment for the month is $10 Deca Ray Services has earned $1,290 that was previously need Required Create the journal entries for the adjustments. Do not enter dollar signs or commas in the input boxes. Round your answers to the nearest whole number. Date Account Title and Explanation Debit 2019 Credit Dec 31 Expensed one month of insurance Dec 31 Earned revenue