The unadjusted trial balance of Williamson Anvils at December 31, 2018, and the data for the adjustments follow: (Click the icon to view the unadjusted trial balance.) (Click the icon to view the Read the requirements. Requirement 1. Prepare the adjusting entries and post to the T-accounts. T-accounts have been opened using the Begin by preparing the adjusting entries. (Record debits first, then credits. Select the explanation on the last line of a. Unearned Revenue still unearned at December 31, $3,000. Credit Debit Date Accounts and Explanation Dec. 31 Adj. (a) Unadjusted Trial Balance December 31, 2018 Balance Account Title Debit Credit Cash $ 20,310 Accounts Receivable 15,000 2,190 1,900 34,000 Prepaid Rent Office Supplies Equipment Accumulated Depreciation Equipment Accounts Payable Salaries Payable Unearned Revenue $ 11,000 6,100 7,000 Common Stock 12,000 Retained Earnings Dividends 20,300 4,000 Prepaid Rent 2,190 1,900 34,000 Office Supplies Equipment Accumulated Depreciation Equipment Accounts Payable Salaries Payable $ 11,000 6,100 Unearned Revenue 7,000 Common Stock 12,000 Retained Earnings 20,300 Dividends 4,000 Service Revenue 23,000 2,000 Salaries Expense Rent Expense Depreciation Expense-Equipment Supplies Expense $ Total 79,400 $ 79,400 -- X More Info 1 Adjustment data: a. Unearned Revenue still unearned at December 31, $3,000. b. Prepaid Rent still in force at December 31, $2,000. Office Supplies used, $700. d. Depreciation, $330. e. Accrued Salaries Expense at December 31, $150. mu 2