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. . . . . . . . . . . . . . . . . . . . . . .11280 Accounts Receivable . . . . . . . . 2400 Supplies . . . . . . . . . . . . . . . . . . . 2400 Prepaid Insurance . . . . . . . . . . . 2800 Equipment . . . . . . . . . . . . . . . . . 6000 Furniture. . . . . . . . . . . . . . . . . . . 6800 Accounts Payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4200 Unearned Service Revenue . . . . . . . . . . . . . . . . . . . . . . . . 2900 Owner's Capital . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19000 Service Revenue . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7300 Salaries Expense . . . . . . . . . . . . 7800 Utilities Expense . . . . . . . . . . . . 120 Loan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6200 Total . . . . . . . . . . . . . . . . . . . . . . 39600 . . . . . . . . . . . . . . . 39600 Instructions: Prepare the adjusting entries for the year of 2021 (January 1, 2021December 31, 2021). - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Adjustment 1. 1. The annual loan interest rate is 12%. (The loan was taken on August 1, 2021) Account to be debited is unanswered Account to be credited is unanswered Amount is $ ________ unanswered - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Adjustment 2. 2. Annual depreciation on equipment is $516. The equipment was purchased on January 1, 2020. Account to be debited is unanswered Account to be credited is unanswered Amount is $ ________ unanswered - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Adjustment 3. 3. A count on December 31, 2021 shows $300 of supplies on hand. Account to be debited is unanswered Account to be credited is unanswered Amount is $ ________ unanswered - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Adjustment 4. 4. Unearned service revenue of $4500 was earned in 2021. Account to be debited is unanswered Account to be credited is unanswered Amount is $ ________ unanswered - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Adjustment 5. 5. There are five salaried employees in the company. Salaries are paid every Thursday for the current week. The five employees receive a salary of $800 each per week. Employees work five days a week (Sunday to Thursday) and they do not work on weekends (Friday and Saturday). Assume December 31 is a Tuesday. All the employees work through December 31st. Account to be debited is unanswered Account to be credited is unanswered Amount is $ ________ unanswered - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Adjustment 6. 6. Invoices representing $4300 of services performed during the quarter have not been recorded as of December 31, 2021. Account to be debited is unanswered Account to be credited is unanswered Amount is $ ________ unanswered - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Adjustment 7. 7. TH Chamber has separate insurance policies on its equipment and its furniture. Policy A on the equipment, which was purchased on November 1, 2020 for $2472 has a term of 4 years. Policy B on the furniture, which was purchased on March 1, 2021 for $1440 has a term of 2 years. Account to be debited is unanswered Account to be credited is unanswered Amount is $ ________ unanswered - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Adjustment 8. 8. Utilities expense incurred but not paid on December 31, 2021 totalled $2300. Account to be debited is unanswered Account to be credited is unanswered Amount is $ ________ unanswered.