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Jaguar Auto Company provides general car maintenance to customers. The company's fiscal year-end is December 31 The December 31, 2018. trial balance before any adjusting entries) appears below. Accounts Debits Credits Cash $ 13,500 Accounts Receivable 14,300 Supplies 23,500 Prepaid insurance 19,800 Equipment 88,000 Accumulated $ 28,500 Depreciation Accounts Payable 11,300 Salaries Payable O Utilities Payable O Interest Payable 0 Notes Payable 31.500 Common Stock 28,000 Retained Earnings 9.300 Dividends 2.300 Service Revenue 223,600 Sales Expense 154,500 Depreciation Expense 0 Insurance Expense Supplies Expense Utilities Expense M300 Interest Expense 0 Totals 5332,200 $332,200 6 17 Do Information necessary to prepare the year-end adjusting entries appears below. o. Depreciation on the machines for the year is $9,300. b. Employee salaries are paid every two weeks. The last pay period ended on December 23. Salaries earned from December 24 through December 31, 2018, are $3,300. c. On September 1 2018, Jaguar borrows $31.500 from a local bank and signs a note. The note requires Interest to be a | paid annually on August 31 at 12%. The principal is due in five years. d. On March 1, 2018, the company purchases insurance for $19.800 for a one-year policy to cover possible injury to mechanics. The entire $19,800 was debited to Prepaid Insurance at the time of the purchase e. $4,300 of supplies remains on hand at December 31, 2018 1.On December 30, Jaguar receives a utility bill of $1.850 for the month. The bill will not be paid until early January 2019, and na entry was recorded when the bill was received Required: 1., 2. &6. Enter the unadjusted balances from the trial balance and post the adjusting entries to the accounts, and post the closing entries to the Taccounts Cash Account Relati Beg Bal Bee Bal End. Bal End Bal Supps Prepaid insurance Beg Bu Beg Bal End Bal End. Bal Help Save & Submit 6 Check my word ument Aeonidaad Depreciation Beg Bal Beg. 8 End. Dal 0 End. Bol 0 wo Accounts Paya Sales Payable Begal aag. | End. End, Bal Utilities Payable Interest Payable Begal Beg Bal End. Bal End, Bal Nos Payable Common Stock Bogat Bog Bal End, EndBu Che WOT 6 Olande Bag Ba Beg Bal 17 bit Ed. Dal End, Bat. Service Blog Beg Ba ww End Bal [End. Bal Depreciation Expense Degal Beg Bal En Bal 0 [End out Dupplies Expo Les Epite Bag Bal Bed End B Endo Internet par Bee Bal