Taslima Hasan is operating her own clinic business, TH Chamber. The trial balance for TH Chamber at March 31, 2021 is shown below. The company prepares quarterly financial statements. Account Titles . . . . . . . . . . . . . Debit ($) . . . . . . . . . . . Credit ($) Cash. . . . . . . . . . . . . . . . . . . . . . .12570 Accounts Receivable . . . . . . . . 2400 Supplies . . . . . . . . . . . . . . . . . . . 2500 Prepaid Insurance . . . . . . . . . . . 2800 Equipment . . . . . . . . . . . . . . . . . 7000 Furniture. . . . . . . . . . . . . . . . . . . 6900 Accounts Payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4000 Unearned Service Revenue . . . . . . . . . . . . . . . . . . . . . . . . 2900 Owner's Capital . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21000 Service Revenue . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7200 Salaries Expense . . . . . . . . . . . . 7700 Utilities Expense . . . . . . . . . . . . 130 Loan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6900 Total . . . . . . . . . . . . . . . . . . . . . . 42000 . . . . . . . . . . . . . . . 42000 Instructions: Prepare the adjusting entries for the 3-month period January 1, 2021March 31, 2021. - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

Adjustment 1. 1. Annual depreciation on furniture is $504. The furniture was purchased on January 1, 2021.

Account to be debited is

unanswered

Account to be credited is

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Adjustment 2. 2. Unearned service revenue of $4500 was earned in March, 2021.

Account to be debited is

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Account to be credited is

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Adjustment 3. 3. Utilities expense incurred but not paid on March 31, 2021 totalled $2300.

Account to be debited is

unanswered

Account to be credited is

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Adjustment 4. 4. The annual loan interest rate is 13%. (The loan was taken on February 1, 2021)

Account to be debited is

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Account to be credited is

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Adjustment 5. 5. A count on March 31, 2021 shows $580 of supplies on hand.

Account to be debited is

unanswered

Account to be credited is

unanswered

Amount is $ ________