The unadjusted trial balance for Sandhill Engineering at its year end, December 31, 2021, is as follows: Credit SANDHILL ENGINEERING Trial Balance December 31, 2021 Debit Cash $8,200 Accounts receivable 6,250 Supplies 5,050 Prepaid insurance 7,440 Notes receivable 11,900 Equipment 26,700 Accumulated depreciation-equipment Accounts payable H.Duguay, capital H. Duguay, drawings 52,500 Service revenue $8,010 4,600 29,930 116,000 Salaries expense 40,500 $158,540 $158,540 Additional information: $ 158,540 $158.540 Additional information: 1. 2 3 4 Services of $10,250 was provided but unrecorded and uncollected as at December 31, 2021. On June 1, the company purchased a one-year insurance policy. Depreciation on the equipment for 2021 is $2,670. A count on December 31, 2021, showed $1,800 of supplies on hand. The four-month, 4% note receivable was issued on October 1, 2021. Interest and principal are payable on the maturity date 5. Prepare adjusting entries for the year ended December 31, 2021. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts.) Date Account Titles and explanation Debit Credit Dec. 31 (To accrue revenue earned but not billed or collected) (To accrue revenue earned but not billed or collected) Dec. 31 (To record insurance expired) Dec 31 (To record depreciation) Dec. 31 (To record supplies used) Dec 31 (To record accrued interest) Post the adjusting entries. (Post entries in the order of journal entries presented in the previous part.) Accounts Receivable Interest Receiyable Prepaid Insurance Supplies Question 3 of 4 Supplies Accumulated Depreciation-Equipment Service Revenue Interest Revenue Question 3 of 4