Taslima Hasan is operating her own clinic business, TH Chamber. The trial balance for TH Chamber at December 31, 2021 is shown below. The company prepares yearly financial statements. Account Titles . . . . . . . . . . . . . Debit ($) . . . . . . . . . . . Credit ($) Cash. . . . . . . . . . . . . . . . . . . . . . .11560 Accounts Receivable . . . . . . . . 2200 Supplies . . . . . . . . . . . . . . . . . . . 2400 Prepaid Insurance . . . . . . . . . . . 2700 Equipment . . . . . . . . . . . . . . . . . 8000 Furniture. . . . . . . . . . . . . . . . . . . 6800 Accounts Payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4000 Unearned Service Revenue . . . . . . . . . . . . . . . . . . . . . . . . 2900 Owner's Capital . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21000 Service Revenue . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7200 Salaries Expense . . . . . . . . . . . . 7800 Utilities Expense . . . . . . . . . . . . 140 Loan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6500 Total . . . . . . . . . . . . . . . . . . . . . . 41600 . . . . . . . . . . . . . . . 41600 Instructions: Prepare the adjusting entries for the year of 2021 (January 1, 2021December 31, 2021).