The trial balance of Super Employment Service, Inc., at December 31, 2014, follows. Super Employment Service, Inc., Unadjusted Trial Balance December 31, 2014 Accounts Debit Credit Cash $ 6,000 Accounts receivable 5,000 Supplies 1,000 Furniture 10,000 Accumulated depreciation-furniture $ 4,000 Accounts payable Unearned service revenue Share capital Retained earnings Dividends Service revenue 2,000 8,000 10,000 2,000 25,000 40,000 16,000 Salary expense Supplies expense Depreciation expense-furniture Advertising expense Total Data needed for the adjusting entries include the following: a. Supplies on hand at year-end, $300. b. Depreciation on furniture, $2,000. c. Accrued service revenue, $1,500. 3,000 $ 66,000 $ 66,000 d. $4,000 of the unearned service revenue was earned during 2014. Required: 1. Prepare the adjusting entries at December 31, 2014. 2. Post to the ledger (T- Accounts) after the adjustments (do balances for Service revenue, Unearned service revenue, Salary expense, Supplies expense, Depreciation expense-furniture, and Advertising expense). 3. Prepare the income statement after doing the relevant T-accounts for the year ended December 31, 2014. 4. Prepare the closing entries at December 31, 2014