The unadjusted trial balance for a company as of December 31, 2019 appears below. Credit Debit $1,200 900 900 2,000 10,000 4,500 Cash Accounts Receivable Prepaid Insurance Supplies Land Office Furniture Accounts Payable Uncamed Revenuc Note Payable Common Stock Retained Earnings Dividends Service Revenues Rent Expense Salaries Expense 900 1,500 5.500 3,000 7.400 1,100 4,100 600 1,200 $22,400 $22,40 Additional Information: 1. The Company paid $900 for a one-year insurance policy on July 1, 2019. 2. The office furniture was purchased on January 1, 2019 and is expected to have a nine-year life and no salvage. Depreciation for 2019 has not been recorded. 3. The unearned revenue account was created when the Company was paid $1,500 for services to be rendered. Half of these services were rendered on December 1, 2019. 4. The note payable represents a 8 month, 8% loan obtained from The Bank & Trust on October 1, 2019. 5. The Company paid $600 on November 1, 2019 as annual rent for its warehouse. This amount was debited to rent expense. 6. The Company operates five days per week (M-F) with a weekly payroll of S500. The Company pays its employees every Friday. December 31, 2019 is a Wednesday. These wages have yet to be recorded 7. Supplies on hand at December 31, 2019 had a cost of $600. The correct adjusting entry for number 5) would be A. Debit to Prepaid Rent for $500 CB. Debit to Rent Expense for $500 C. Credit to Rent Expense for S100 D. Debit to Prepaid Rent for $100 E. Debit to Rent Expense for $100