The following unadjusted and adjusted trial balances are from the current year's accounting system for Excelsior.

$\backslash$table$[[$Excelsior$],[$For Year,Ided Dece,oer $31,$Trial Balances$],[,\backslash$table$[[$Unadjusted Trial$],[$Balance$]],\backslash$table$[[$Adjusted Trial$],[$Balance$]]],[,$Debit,Credit,Debit,Credit$],[$Cash$,11,300,,11,300,],[$Accounts receivable,$16,340,,17,140,],[$Supplies$,1,145,,645,],[$Prepaid advertising,$1,000,,450,],[$Building$,26,700,,26,700,],[\backslash$table$[[$Accumulated depreciation$-],[$Building$]],,1,300,,6,300],[$Accounts payable,,$3,320,,3,500],[$Unearned revenue,,$4,410,,3,010],[$D$.$ Ruiz, Capital,,$17,905,,10,000],[$Services revenue,,$72,400,,74,600],[$Salaries expense,$34,500,,34,500,],[$Utilities expense,$5,450,,5,630,],[$Advertising expense,$2,900,,3,450,],[$Supplies expense,,,$500,],[$Depreciation expense$-$Building,,,$5,000,],[$Totals$,99,335,99,335,105,315,105,315]]$

Present the six adjusting entries in general journal form that explain the changes in the account balances from the unadjusted to the adjusted trial balance.