The unadjusted trial balance of Wonder Anvils at December 31, 2024 and the data:

More info Adjustment data: a. Unearned Revenue still unearned at December 31,$1,800. b. Prepaid Rent still in force at December 31, $2,700. c. Office Supplies used, $1,400. d. Depreciation, $370. e. Accrued Salaries Expense at December 31, $150. Wonder Anvils Unadjusted Trial Balance December 31, 2024 Balance \begin{tabular}{|lrrr} \hline Account Title & Debit & Credit \\ \hline Cash & $ & 1,260 & \\ \hline Accounts Receivable & 17,500 & \\ \hline Prepaid Rent & 2,840 & \\ \hline Office Supplies & 1,500 & \\ \hline Equipment & 34,000 & \\ \hline Accumulated Depreciation-Equipment & & 2,000 \\ \hline Accounts Payable & & 7,000 \\ Salaries Payable & & \\ \hline \end{tabular} Data table The unadjusted trial balance of Wonder Anvils at December 31, 2024, and the data for the (Click the icon to view the adjusting data.) adjustments follow: (Click the icon to view the unadjusted trial balance.) 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 of the journal entry table.) a. Unearned Revenue still unearned at December 31,$1,800. More info a. On July 1, a business collected $6,000 rent in advance, debiting Cash and crediting Unearned Revenue. The tenant was paying one year's rent in advance. On December 31 , the business must account for the amount of rent it has earned. b. Salaries expense is $1,100 per day-Monday through Friday-and the business pays employees each Friday. This year December 31 falls on a Thursday. c. The unadjusted balance of the Office Supplies account is $2,400. Office supplies on hand total $1,300. d. Equipment depreciation was $600. e. On October 1 , when the business prepaid $2,400 for a two-year insurance policy, the business debited Prepaid Insurance and credited Cash