These are the unadjusted account balances for ART as at Mar 31, 2020: Accounts Payable $49,000 Interest Payable 2,800 Accounts Receivable 107,500 Interest Revenue 600 Acc. Amortization 96,900 Inventory 147,100 Equipment Chawla, capital 167,800 Notes Payable 114,800 Chawla, withdrawals 66,900 Salaries Payable 7,200 Cash 19,900 Sales Discounts 26,500 Cost of Goods Sold 386,900 Sales Returns and 45,900 Allowances Equipment 340,800 Sales Revenue 991,500 General Expenses 104,800 Selling Expenses 157 200 Interest Expense 9,200 Supplies 33,100 Uneamed Sales Revenue 15,200 The following information as at March 31, 2020 is also available: a. A physical count of items showed $3,200 of supplies on hand. b. An inventory count showed inventory on hand of $145,400. C. The equipment has an estimated useful life of 10 years and is expected to have no residual value d. Uneared sales revenue of $1,000 was earned. e. Accrued revenues not yet recorded amounts to $3,060. f. Accrued salaries expenses not yet recorded amounts to $1,850 Required Prepare the necessary adjusting journal entries at March 31, 2020. For simplicity all operating expenses are combined into a single operating expense account for financial statement purposes. But, use the normal account name for the adjusting journal entries