The unadjusted trial balance of Icarus Drone Delivery at December 31, 2020,appears below. The data needed for the month-end adjustments also appear below.

Required

1.	Journalize the adjusting entries on December 31.
2.	Post the adjusting entries to the T-accounts. Identify the posted amounts by their letter. Show the ending balance of each account.
3.	Prepare the adjusted trial balance.

a.	Unearned delivery revenue still remaining to be earned at December 31, $880.
b.	Prepaid rent still available at December 31, $2,800.
c.	Supplies used during the month, $490.
d.	Amortization on drones for the month, $680.
e.	Accrued utilities expense at December 31, $225. (Credit Accounts Payable.)
f.	Accrued salaries expense at December 31, $1,980.