The unadjusted trial balance of the Landscape Dreams Company as of December 31, 2019 is found on the trial balance tab. The following information is required to prepare the necessary adjusting entries for the Landscape Dreams Company.

• 1) The balance in Prepaid insurance represents a 24-month policy that went into effect on December 1, 2019. Review the unadjusted balance in Prepaid insurance, and prepare the necessary adjusting entry, if any.

• 2) Based on a physical count, supplies on hand total $3,600. Review the unadjusted balance in Supplies, and prepare the necessary adjusting entry, if any.

• 3) The equipment is expected to have a 5-year useful life, and be worth about $11,000 at the end of five years. Review the unadjusted balance in Accumulated depreciation, and prepare the necessary adjusting entry to record the monthly depreciation, if any.

• 4) On December 26, the client paid a $12,000 60-day fee in advance, covering December 27 to February 24. Review the unadjusted balance in Unearned Consulting Revenue, and prepare the necessary adjusting entry, if any.

• 5) Landscape Dreams's employee earns $170 per day for a five-day workweek beginning on Monday and ending on Friday. The employee was last paid on Friday, December 26. Review the unadjusted balance in Salaries expense, and prepare the necessary adjusting entry, if any.

• 6) In the second week of December, Landscape Dreams agreed to provide 30 days of consulting services to a local fitness club for a fixed fee of $5,100. The terms of the initial agreement call for Landscape Dreams to provide services from December 12, 2019, through January 10, 2020, or 30 days of service. The club agrees to pay Landscape Dreams $5,100 on January 10, 2020, when the service period is complete. Review the unadjusted balance in Consulting revenue, and prepare the necessary adjusting entry, if any.

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No Account Title Debit Credit Date Dec 31 1 200 Insurance expense Prepaid insurance 200 2 Dec 31 1,200 Supplies expense Supplies 1,200 3 Dec 31 500 Depreciation expense - Equipment Accumulated depreciation - Equipment 500 OOOO 4 Dec 31 1,000 Unearned consulting revenue Consulting revenue 1,000 5 Dec 31 510 Salaries expense Salaries payable Oo 510 6 Dec 31 3,400 Accounts receivable Consulting revenue OO 3,400 income. If an adjustment caused net income to decrease, enter the amount as a negative value. Net income adjustments can be found on the income statement tab. (Hint: Select unadjusted on the dropdown.) OOO Impact on net Income (200) (1,200) (500) ololo Adjusted Account affecting the Adjusting entry related to: Income statement Balance Sheet Insurance (Insurance expers Prepaid insurance Supplies Supplies expense Supplies Depreciation expense Accumulated depreciation Depreciation Equipment Equipment Fees collected in Consulting revenue Unearned consulting revenue advance Salaries Salaries expense Salaries payable Work performed in Consulting revenue Accounts receivable advance Total impact on income due to adjustments Net income before adjustments: Net income after adjustments: Had the adjustments not been prepared, income would have been understated by 1,000 Olo (510) 3,400 s 1.990 3,510 x 5,500 38.18% (Balance Sheet limpact on income Adjusted Landscape Dreams Balance Sheet December 31, 2019 Assets Cash Accounts receivable Supplies Equipment Accumulated depreciation Equipment 8,855 3,400 3,600 41,000 (500) 0 0 58,355 Total asete IS Llabilities Accounts payable Unearned consulting revenue 14,200 11,000 0 Total liabilities 25,200 Equity S. Strods Capital 38,700 Total equity 36,700 Total liabilities and equity s 61,900 Adjusted Landscape Dreams Statement of Owner's Equity For Month Ended December 31, 2019 S. Strods Capital, December 1, 2019 32,000 Add: Net income 5,500 Less: Withdrawals by owner (800) S. Strods Capital, December 31, 2019 s 38,700 Income Statement Adjusted Landscape Dreame Income Statement For Month Ended December 31, 2019 Revenues: Consulting revenue 10,800 IS 10,800 Total revenues Expensee: Salaries expense Depreciation expense - Equipment Insurance expense Supplies expense Olololo 3,400 500 200 1,200 0 0 Total expenses Net Income 5,300 5,500 S Adjusted Landscape Dreams Trial Balance December 31, 2019 Account Title Debit Credit 8,855 3,400 3,600 4,6001 41.000 500 14,2001 510 11,000 32.000 Cash Accounts receivable Supplies Prepaid insurance Equipment Accumulated depreciation - Equipment Accounts payable Salaries payable Unearned consulting revenue S. Strods Capital S. Strods Withdrawals Consulting revenue Rental revenue Depreciation expense - Equipment Salaries expense Insurance expense Rent expense Supplies expense Utilities expense Total 800 10,8001 650 500 3,4001 200 1.750 1,200 355 69,66015 69,6601