The accountant for Rose's Emporium, Inc. adjust its account at the end of each month and prepared the following unadjusted trial balance as at the end of December 31, 2020. Debit Credit Cash S 5.700 Accounts Receivable, 4,500 Unexpired Insurance 2,400 Office Equipment 18,000 Accumulated depreciation Office Equipment 3,900 Uneamed Consulting Fees 3.300 Capital Stock Retained Earnings 2,000 Dividends. 3.300 Consulting Fees Eamed 23,800 Salaries Expense 7.700 Utilities Expense 700 Rent Expense 1.100 Rates Expense 400 Supplies 600 Income tax Expense 1.900 Depreciation expense-Office equipment 3.300 Additional information items at the end of the month on 31 December a. Consulting services rendered to a client in December, not yet billed or recorded, $2.400. b. The unexpired insurance was bought for 12 months on 1 December 2020. e. Income taxes expense for ther 2020 was $2.500. d. The office equipment has a life of 5 years. e. Supplies still on hand at 31 December is $200 Prepare adjusting journal entries as at 31 December 2020