Question 2 (15 Points . 55 Minutes) S. Company prepares annual financial statements. Below are listed some selected accounts and their balances in the December 31 before any adjustments Office Supplies 4,000 - Prepaid insurance 24,006 - Equipment 120,000 - Unearned revenue 15,000 - Salaries expense 4,500 - Prepaid rent 12,000 - service revenue 120,000 - N/P 10,000 - A/R 20,000 - interest revenue 4,500 - Advertising expense 2,500 Additional information: 1-A physical count of office supplies revealed $1,000 on hand on Dec, 31 2-A two-year life insurance policy was purchased on July, 1 3- Office equipment depreciated $6,000 per year. 4-The amount of rent earned was 3,000 5- Salaries 5,000 not paid yet 6- Rent paid at 1/7 covers one year 7- service revenue on account 5,000 8- Annual interest rate for N/P10% and signed it at July, 1,2019 9- Interest revenue 2,000 not recorded yet 10- Advertising expense 1,500 not paid yet Required: Prepare the adjusting entries at Dec 31,2019