The unadjusted trial balance of Parcel Delivery at December 31,2023 , appears below. The data needed for the month-end adjustments also appear below. (Click the icon to view the unadjusted trial balance.) (Click the icon to view the data.) Required 1. Journalize the adjusting entries on December 31 , and post them to the T-accounts. 2. Prepare the adjusted trial balance. Requirement 1. Journalize the adjusting entries. (Record debits first, then credits. Select the explanation on the last line of the journal entry table.) a. Prepaid rent still available at December 31,$4,600. Record the adjustment to prepaid rent. e. Unearned commission revenue still remaining to be earned at December 31,$3,500. Record the transaction for unearned delivery revenue. Next, post each journal entry in the appropriate T-account. The opening balances have been entered for you. Post journal entry b. to the T-accounts. Supplies used during the month, $1,800. (If a box is not used in the T-accounts, leave the box empty; do not enter a zero.) Post journal entry c. to the T-accounts. Amortization for the month, $770. (If a box is not used in the T-accounts, leave the box empty; do not enter a zero.) Post journal entry d. to the T-accounts. Accrued salaries expense at December 31,$1,700. (If a box is not used in the T-accounts, leave the box empty; do not enter a zero.) Salaries Payable Bal (d) Bal. Salaries Expense Bal (d) Bal. Unadjusted Trial Balance Data a. Prepaid rent still available at December 31,$4,600. b. Supplies used during the month, $1,800. c. Amortization on trucks for the month, $770. d. Accrued salaries expense at December 31,$1,700. e. Unearned delivery revenue still remaining to be earned at December 31,$3,500