The trial balances before and after adjustments for National parks calendars at the end of its fiscal year are presented below.

National Parks Calendars

Trial Balance

September 31, 2020

Before Adjustment After Adjustment

Dr. Cr. Dr. Cr.

Cash 15,080 15,080

Accounts Receivable 14,960 16,470

Supplies 2,760 975

Prepaid Insurance 5,800 1,270

Equipment 13,300 13,300

Accumulated Depreciation-Equipment 5,220 6,690

Accounts payable 9,860 9,860

Salaries and Wages Payable 5,400

Unearned Service Revenue 2,175 925

Unearned Rent Revenue 2,100 345

Owner's Capital 18,395 18,395

Service Revenue 48,800 51,560

Rent Revenue 1,575 3,330

Salaries and Wages Expense 36,225 41,625

Supplies Expense 1,785

Insurance Expense 4,530

Depreciation Expense 1,470

---------------- ------------ ------------- ------------

$88,125 $88,125 $96,505 $96,505

Prepare the adjusting entries that were made. If not entry is required, select "no entry" for the account titles and enter 0 for the amounts.

Account Tittles and Explanation Debit Credit

Accounts receivable

Service Revenue

(To record service revenue not yet billed to customers)

Suppies Expense

Supplies

(To record supplies Expense)

Insurance Expense

Prepaid Insurance

(To recognize Prepaid Insurance Expense)

Depreciation Expense

Accumulated Depreciation-Equipment

(To record depreciation for the period)

Salaries and Wages Expense

Salaries and Wages Payable

(To record Salaries payable)

Unearned Service Revenue

Service Revenue

(To record Revenue Earn with prior payment)

Unearned Rent Revenue

Rent Revenue

(To record Revenue Earn with prior payment)