The unadjusted trial balance of Whitticker Anvils at December $31,2024,$ and the data for the adjustments follow:

$($Click the icon to view the unadjusted trial balance.$)$

$($Click the icon to view the adjusting data.$)$

Read the requirements.

Requirement $1.$ Prepare the adjusting entries and post to the T$-$accounts. T$-$accounts have been opened using the balances from the unadjusted trial balance.

Begin by preparing the adjusting entries. $($Record debits first, then credits Select the explanation on the last line

a$.$ Unearned Revenue still unearned at December $31,$$$2,100,$

Data table

$\backslash$table$[[$Date$,$Accounts and Explanation,Debit$],[$Dec$.31,,],[$Adj$.($a$),,]]$

$\backslash$table$[[202\mathrm{.}2.$ Dalarice$],[$Account Title,Debit,Credit$],[$Cash$,18,770],[$Accounts Receivable,$13,000,],[$Prepaid Rent,$2,830,],[$Office Supplies,$2,000,(2.)],[$Equipment$,34,000,],[$Accumulated Depreciation$-$Equipment,,$11,000],[$Accounts Payable,$4,6,800],[$Salaries Payable$],[$Unearned Revenue,,$6,400],[$Common Stock,,$30,000],[$Retained Earnings,,$3,000],[$Dividends$,3,500,],[$Service Revenue,,$19\mathrm{.}000],[$Salaries Expense,$2,100,],[$Rent Expense,$*,],[$Depreciation Expense$-$Equipment,,$5],[$Supplies Expense,$-,],[76,200$$$,$$ $76,200]]$