Tammys Tattoos , a service-providing corporation, had the following trial balance just before you, Tammy's accountant, adjusts the accounts at the end of Tammy's first year, December 31, 2020: Tammys Tattoos Unadjusted Trial Balance December 31, 2020 Debit Credit Cash......................................................................... $ 3,100 Accounts Receivable. ---- Prepaid Insurance..................................................... 250 Supplies........................................................... 840 Equipment...................................................... 5,600 Accumulated Depreciation-Equipment....... $ ---- Furniture...................................................................... 7,700 Accumulated Depreciation-Furniture.......................................... ---- Salaries Payable ---- Unearned Revenue.......................................... 1,600 Capital Stock.. 12,700 Dividends..................................... 400 Service Revenue.......................................................................... 7,480 Salaries Expense........................................................ 3,200 Utilities Expense......................................................... 690 Depreciation Expense-Equipment..... ---- Depreciation Expense-Furniture. ---- Supply Expense ---- Insurance Expense.. ---- . Totals...................................................................... $ 21,780 $ 21,780 Using the trial balance above, along with the adjusting information below, present: 1.) the 7 general journal entries (a-g) necessary for year-end adjustment. 2) the 5 initial journal entries involving cash representing the five deferrals from part (1) 3) the 2 new year journal entries involving cash representing the two accrual adjustments from Part (1) a) $120 worth of prepaid insurance has expired. b) A count of the supplies shows $600 worth has been used up. c) Depreciation on equipment this year is $240. d) Depreciation on furniture is $320 this year. e) An unbilled invoice is discovered by Tammy. A customer owes $360 on account for a tattoo created on December 22nd. The customer will pay in full on January 18, 2021. f) As of today (the year-end), $140 worth of the Unearned Revenue has been earned. g) Tammy has only one employee, an assistant who works a five-day workweek at $750 per week. The employee was paid last Friday but worked two days this week (the year ends on a Tuesday) for which she has not been paid. The employee is looking forward to the Friday January 3, 2020 paycheck.