The Signage Company specializes in the maintenance and repair of signs, such as billboards. On March 31, 2014, the accountant for The Signage Company prepared the following trial balances: The Signage Company Trial Balances March 31, 2014 Unadjusted Adjusted Debit Balances Credit Balances Debit Balances Credit Balances Cash . 4,750 4,750 Accounts Receivable 17,400 17,400 Supplies 6,200 2,175 Prepaid Insurance 9,000 1,150 Land 100,000 100,000 Buildings 170,000 170,000 Accumulated DepreciationBuildings 51,500 Trucks Accumulated DepreciationTrucks 12,000 17,000 Accounts Payable 6,920 8,750 Salaries Payable 1,400 Unearned Service Fees 10,500 3,850 Capital Stock 50,000 50,000 Retained Earnings 206,400 206,400 Dividends 7,500 7,500 Service Fees Earned 168,680 169,330 Salary Expense 80,000 81,400 Depreciation ExpenseTrucks 5,000 Rent Expense 11,900 11,900 Supplies Expense 4,025 Utilities Expense 6,200 8,030 Depreciation ExpenseBuildings 9,500 Taxes Expense 2,900 2,900 Insurance Expense 7,850 Miscellaneous Expense 9,150 9,150 517,730 517,730 517,730 517,730 Instructions Journalize the seven entries that adjusted the accounts at March 31. None of the accounts were affected by more than one adjusting entry.