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The unadjusted trial balance of Whispering Winds Inc., at the company's year end of December 31, follows: Credit A $21,600 Whispering Winds INC. Trial Balance December 31, 2021 Debit Cash $34,400 Accounts receivable 31,800 Inventory 28,600 Supplies 3,200 Prepaid insurance 3,300 Land 27,000 Buildings 135,000 Accumulated depreciation-buildings Equipment 45,000 Accumulated depreciation-equipment Accounts payable Deferred revenue Bank loan payable Common shares Retained earnings Dividends declared 2,200 Sales Cost of goods sold 171.300 Salaries expense 32,600 Utilities expense 5,500 Interest expense 7.400 Income tax expense 5,500 $532,800 18,000 30.800 3.800 146,900 13.800 31,200 266.700 $532,800 Income tax expense 5,500 $532,800 $532,800 Additional information and adjustment data: 1. 2. 3. 4. 5. 6. A 12-month insurance policy was purchased and was effective February 1, 2021. There was $780 of supplies on hand on December 31. Depreciation expense for the year is $5,400 for the buildings and $4,500 for the equipment. Salaries of $780 are accrued and unpaid at December 31. Accrued interest expense at December 31 is $740. There was deferred revenue of $1,054 that still needed to be deferred as at December 31. The balance had been earned. Of the deferred revenue that had been earned, the cost of goods sold was $2,200. Of the bank loan payable, $9,208 is payable next year. Income tax of $550 is due and unpaid. A physical count of inventory indicates $24,294 on hand at December 31. Common shares of $3,170 were issued during the year. 7. 8. 9. 10. Record the required adjusting entries, assuming the company adjusts its accounts annually. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Debit Credit Date Account Titles and Explanation Dec. 31 (Insurance expense recorded) 31 (Suppllies expenses recorded) 31 (Depreciation expense for the year recorded) 31 (Salaries expense recorded) 31 (Interest expense recorded) 31 (Deferred revenue recorded) -75 (Interest expense recorded) 31 (Deferred revenue recorded) (Cost of goods sold recorded) 31 (Income tax expense recorded) 31 (Adjust inventory balance)