The trial balance of Bluebell a Motel Company at December 31, 2022 Bluebell a Motel Company Trial Balance Note that: common stock also denotes to share capital- otdinary. Page 1 of 2 Additional information: Adjustment data at December 31 follow: 1. As of December 31 , Blucbell had $1,000 of Prepaid Insurance remaining 2. At the end of the month, Bluebell had $100 of cleaning supplies remaining. 3. Depreciation on the equipment is $400. 4. The salaries expense acerued but not yet paid during December is $200. 5. On November 20 , Bluehell contracted to perform services for a clicnt receiving 53,600 in advance. Bluebell recorded this receipt of cach as Unearned Revenue. As of December 31, Bluebell has $2,000 still unearned. 6. Bluebell borrowed $40,000 by signing a 6%, onc-year note on October 1,2022. 7. Blucbell provided services to its clients for $2,000 that was not yet reccived in cash not recorded as of December 31,2022 . Requirements 1) Journalize the adjusting entries for the year ended December 31, 2022. 2) Using the unadjusted trial balance, open the T-accounts with the unadjusted balances. Post the adjusting entries to the ledger accounts