The unadjusted trial balance of Bridgeport Enterprises for the year ended December 31,2024 , follows: Accounts payable Unearned revenue Mortgage payable 120,000 S. Jones, capital 31,345 S. Jones, drawings 46,000 Sales 290,000 Sales returns and allowances Sales discounts Cost of goods sold 160,000 Interest expense 7,200 Salaries expense 35,450 Utilities expense Additional information: 1. There is $800 of supplies on hand on December 31,2024. 2. The one-year insurance policy was purchased on March 1, 2024. 3. Depreciation expense for the year is $10,500 for the equipment and $4,000 for the furniture. 4. Accrued interest expense at December 31,2024 , is $710. 5. Unearned revenue of $975 is still unearned at December 31,2024 . On the amount that was earned, cost of goods sold was $1,780. 6. A physical count of merchandise inventory indicates $32,550 on hand on December 31,2024. 7. Bridgeport Enterprises uses the perpetual inventory system and the earnings approach. Prepare the adjusting entries assuming they are prepared annually. fCredit occount titles are cutomaticolly indented when the amount is entered. Do not indent manualik. If no entry is requlred, select "No Entry" for the account titles and enter Ofor the omounts. List all debit entries before credit entries) (To record depreciation.) 4. Dec. 31 (To accrue interest expense.) 5. Dec. 31 (To recognize sales earned.) Dec. 31 (To record cost of goods sold.)