the trial balance before adjustment for Oracle Inc at the end of october is presented below

Trial Balance Oct 31, 2020 Account Debit Credit Cash 56,000 1,200 Supplies Prepaid Insurance 2,400 Land 50,000 15,000 S 3,300 Equipment Uneamed service revenue Mortgage Payable Share Capital - Ordinary Service Revenue 38,000 25,000 12,000 700 Advertising expense Salaries and Wages expense 3,000 $ 78,300 $ 78,300 Other data: 1. A count of supplies shows $300 of unused supplies on Oct, 31. 2. Annual depreciation is $1,500 on equipment. 3. Prepaid insurance is a 1-year policy starting Oct 1, 2020. 4. The mortgage interest rate is 12%. (The mortgage was taken out on Oct 1.) 5. Half of the uncanned rent revenue has been recognized for services performed. Instruction: a. Journalize the adjusting entries on Oct 31. (20 points) b. Prepare an adjusted trial balance on Oct 31. (10 points)