The unadjusted trial balance of Vancouver Trucking Inc., at December 31, 2020, is as follows: Debit Credit Cash $17,310 Accounts Receivable 102,500 Allowance for Doubtful Accounts $3,390 Inventory 61,000 Prepaid Insurance 4,559 Bond Investment at Amortized Cost 57,120 Land 31,800 Buildings 154,000 Accumulated Depreciation-Buildings 12,560 Equipment 32,400 Accumulated Depreciation-Equipment 5,400 Goodwill 17,000 Accounts Payable 100,400 Bonds Payable (20-year, 7%) 162,000 Common Shares 120,100 Retained Earnings 61,139 Sales Revenue 197,000 Rent Revenue 10,350 Advertising Expense 23,400 Supplies Expense 10,300 Purchases 97,100 Purchase Discounts 950 Salaries and wages expense 52,800 Interest Expense 12,000 $673,289 $673,289 Prepare the following adjusting and correcting entries for December 31, 2020, using the information given, for the scenarios below (#1 - #9):