The unadjusted trial balance of Jeremy Security Services on December 31, 2020is shown below: JEREMY SECURITY SERVICE Trial Balance December 31, 2020 Debit Credit Cash $ 12,400 Accounts Receivable 6,200 Supplies 1,000 Prepaid Insurance 3,600 Notes Receivable Automobiles 58,000 Accumulated depreciation (Autos) 10,000 Notes Payable $ 45,000 Uneamed Service Revenue 2,500 Common Stock 15,000 Service Revenue 80,000 Salaries Expense 57,000 Repairs Expense 5,000 Gas and Oil Expense 9,300 An analysis of the accounts shows the following: $152,500 $152,500 A. Service revenue eamed but unbilled is $1,500 on December 31. B. Insurance coverage began on August 1 under a 1-year policy. C. Interest of $2,400 accrued on notes payable for the year has not been recorded. D. $1,000 of the uneamed service revenue has been eamed. E. Drivers' salaries total $500 per day. On December 31, 4 days' salaries of $2,000 are unpaid. F. Supplies on had on December 31 is $250. G. Interest of $800 on notes receivable has been eamed but not recorded. H. Depreciation on the Automobiles is $5,000 per year. REQUIRED For each of the above additional data items prepare the adjusting entries at December 31, 2020, assuming that adjusting entries are made at the end of the year.