The Blue Cat Inn has just finished their second year of operations. The company's unadjusted trial balance at March 31st, 2018 (the company's fit CD end) follows: Unadjusted Trial Balance Debit Credit 104,000 244,000 Cash 200,000 21,200 13,600 108,000 336,000 Accounts Receivable Interest Receivable Notes Receivable Supplies Prepaid Insurance Prepaid Rent Office Furniture Accumulated Depreciation: Office Furniture Accounts Payable Wages Payable Unearned Revenue Income Tax Payable Contributed Capital Retained Earnings Dividends 112,000 72,000 104.000 20,000 220,000 112,000 Revenue 1,680,000 1.920 788,000 Interest Revenue Depreciation Expense: Office Furniture Wages Expense Legal Expense Insurance Expense Rent Expense Supplies Expense 175,000 27,200 Income Tax Expense TOTAL 2,110,000 2,110,000 REQUIRED: Prepare adjusting journal entries for March 31st, 2018, based on the following additional information below that was available on March 31st, 2018: 1. Determined that $56,000 now in Uneared Revenue has now been earned. 2. The balance in the Prepaid Rent account represents three months of rent that had been prepaid on January 31st, 2018. 3. Unrecorded wages payable at March 31st, 2018 totaled $27,200 4. Determined at the time of purchase of the Office Furniture that depreciation on office furniture of $112,000 should be recorded each year, 5. Revenue cared but unrecorded at year-end were $16,800. The customer, Ruthie Inc. will pay in April 2018 6. Unrecorded interest of $340 had accrued on the noto receivable to March 31st, 2018 7. The balance in the Prepaid Insurance account represents the amount for a two-year policy that became effective on July 1st, 2017 8. A lawyers' bill from Camino Del Rio LLP for $24,000 for work done in September and October was received but not paid. 9. No income taxes have been recorded. The company's tax rate is 5% # Accounts Debit Credit