The unadjusted trial balance for Sunland Engineering at its year end, December 31, 2017, is as follows: SUNLAND ENGINEERING Trial Balance December 31, 2017 Debit Credit Cash $8,400 Accounts receivable 5,850 Supplies 4,750 Prepaid insurance 7,560 Notes receivable 12,300Equipment 27,400Accumulated depreciationequipment $8,220 Accounts payable 4,600 H. Duguay, capital 39,440 H. Duguay, drawings 52,500 Service revenue 106,000 Salaries expense 39,500 $158,260 $158,260 Additional information: 1. Revenue of $10,550 was earned but unrecorded and uncollected as at December 31, 2017. 2. On June 1, the company purchased a one-year insurance policy. 3. Depreciation on the equipment for 2017 is $2,740. 4.A count on December 31, 2017, showed $1,800 of supplies on hand. 5.The four-month, 4% note receivable was issued on October 1, 2017. Interest and principal are payable on the maturity date. Make adjusting entries for the year ended December 31, 2017. (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 0 for the amounts.) Date Account Titles and Explanation Debit Credit Dec. 31 (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 Receivable Prepaid Insurance Supplies Accumulated Depreciation-Equipment Service Revenue Interest Revenue Supplies Expense Depreciation Expense Insurance Expense Make closing entries. (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 0 for the amounts.) Date Account Titles and Explanation Debit Credit Dec. 31 (To close revenue accounts)Dec. 31 (To close expense accounts)Dec. 31 (To close profit to capital)Dec. 31 (To close drawings account)