The unadjusted trial balance of the Xavier Company at Dec. 31, 2019 shows the following: Debit Credit $13,425 7,000 3,400 S1,920 75,000 S Cash Accounts Receivable Supplies Prepaid Insurance Equipment Accumulated Depreciation Accounts Payable Unearned revenue Common Stock Retained Earnings Dividends Fees Earned Utilities Expense Miscellaneous Expense Wages Expenses Depreciation Expense Insurance Expense Supplies Expense $9,700 10,925 11,250 30,000 17,000 5,200 77,000 26.010 1.SOS 22,415 s You are provided those additional data: 1. Unexpired Insurance applicable to future periods, $700. 2. Depreciation of equipment in 2019, $7,500. 3. Unbilled revenue at December 31, $2,150. 4. Supplies on hand at December 31, $750. 5. Unearned fees at December 31, $8,000. 6. Wages accrued but not paid at December 31, $5,000. Instructions: 1. Prepare, in good form, the necessary adjusting journal entries for the company at Dec 31, 2019