13) The accounting records of Blackwater Inc. include the following selected unadjusted balances at September 30: Supplies, $3,500 Prepaid insurance, $4,800 Salary Payable, $0 Unearned Revenue, $2,800 Service Revenue, $35,000 Salary Expense, $8,000 Supplies Expense, $0 Insurance expense, $0. The company obtains the following data for the September 30 adjusting entries: A) Supplies on hand, $750 B) Prepaid insurance that has expired, $2,800 C) Salary owed to employees, $1,000 D) Unearned service revenue that has been earned, $800 Prepare the necessary adjusting entries. (4 marks)