ted at the rate of $200 ber. that the unearned lesvice hould be in the The equipment is deprecated at the month (d) The accourtant has de comined that in. evenue balance at December 31, 2017 amount of $350. e Interest of $ 200 on the hele payable hou to the end of the has occured year. e accrued of December 31, 2019, amounted to $650. The accountant has determined that the Preball. balance at December 31, 2019, should be in the amount of $100. Adjusting Journal Entores The unadjusted balance of Darcy Consulting services at Decem 31, 2019 follows. Debit - Credit Cash $ 4,800 Accounts Receivable 10,400 Prepaid insurance 2,000 Prepaid Rent 1,ooo office Subblies 400 Equipment 16.500 Accumulated depreciation $2,400 Salaries payable Interest payable Uneamed Service Revenue Goo Ted Darcy, drawings 3,000 Service Revenue 32,700 Salaries expense 20,500 Depreciation expense Rent expense x office Supplies expense I Interest expense 300 $ 58900 SEC 0 % 5E 1 Prepare necessary adjustring entries at year end, December 31,2019, for Darcy Consulting Services Cas A Count revealed that ploo of office Supplies were Shill on hand at December 31, 2019." b) The accountant has determined that the Bepaid insurance balance sh at December 31, 2019, should be in the amount of $450