The trial balance of Rocket J. Squirrel Co. on December 31, 2021 appeared as follows: Rocket J. Squirrel Co. Trial Balance As of December 31 DR CR Cash 1,970 Accounts Receivable 250 Supplies 1,880 Prepaid Insurance 3,600 Equipment 4,400 Accumulated Depr. -Equip. 600 Accounts Payable 340 Notes Payable 500 Unearned Revenue 1,200 Squirrel, Capital 4,920 Squirrel, Drawing 300 Service Revenue 14,200 Advertising Expense 1,600 Rent Expense 1,900 Salaries Expense 4,440 Utilities Expense 1,420 Totals 21,760 21,760 Following is the adjusting data on December 31, 2021. Adusting entries are prepared ANNUALLY (once each year) on December 31. a. Accrued salaries on December 31 are $760. b. On August 1, 2020, Rocket had purchased one-year insurance policy costing $3,600. C. The effective date of the policy was August 1, 2021. Supplies costing $480 remain on hand on December 31. d. On November 1, 2020, Rocket had received a $1,200 cash advance from a customer e. for 6 months of services to be performed beginning on November 1, 2021. Interest accrued on the note payable as of December 31 is $40. f. Services performed but unrecorded as of December 31 are $3,200. g. Depreciation on the equipment is $200 per year. REQUIRED: A. Prepare the required adjusting entries for Rocket J. Squirrel Co. on December 31, 2021. B. Post the entries to the accounts in the attached General Ledger (don't forget posting references). C. Prepare an adjusted trial balance for December 31, 2021.