Tamarisk Advertising was founded in January 2013. Presented below are adjusted and unadjusted trial balances as of December 31, 2020.

TAMARISK ADVERTISING TRIAL BALANCE DECEMBER 31, 2020
		Unadjusted		Adjusted
		Dr.		Cr.		Dr.		Cr.
Cash		$17,960						$17,960
Accounts Receivable		30,200						33,784
Supplies		8,640						3,366
Prepaid Insurance		4,300						3,436
Equipment		65,890						65,890
Accumulated Depreciation-Equipment					$27,250						$32,390
Accounts Payable					34,524						34,524
Interest Payable					-0-						141
Notes Payable					4,700						4,700
Unearned Service Revenue					6,550						5,151
Salaries and Wages Payable					-0-						1,197
Common Stock					10,670						10,670
Retained Earnings					3,770						3,770
Service Revenue					55,976						60,959
Salaries and Wages Expense		11,600						12,797
Insurance Expense								864
Interest Expense		490						631
Depreciation Expense								5,140
Supplies Expense								5,274
Rent Expense		4,360						4,360
		$143,440			$143,440			$153,502			$153,502

Journalize the annual adjusting entries that were made. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter 0 for the amounts.)