Trial Balance of Star Company as of Dec 31 2020 given as follows:

Account Title

Trial Balance

Debit

Credit

Cash

146400

Accounts Receivable

48500

Supplies

21000

Prepaid Insurance

3600

Inventory

3760

Equipment

30000

Accumulated Depreciation-Equipment

16000

Accounts Payable

48500

Salary Payable

0

Unearned Sales Revenue

15000

Capital

151800

Withdrawals

5000

Sales Revenue

57000

Sales Returns& Allowances

5000

Sales Discounts

2250

Cost of Goods Sold

22790

Insurance Expense

Depreciation Expense-Equipment

Supplies Expense

Salary Expense

Total

288300

288300

On Dec 31, 2020 Star completed following adjusting entries:

Expiration of prepaid insurance for one month is $300 Depreciation of equipment for the month, $2,500 Supplies on hand, $6,000 Unearned sales revenue earned is, $12,000. Accrued salary of the Dec 2020 is 27,000$ which will be paid on the 5th of the next month. Requirements:

Journalize adjusting entries and prepare adjusted trial balance