Trial Balance September 30, 2021 Unadjusted Adjusted Dr. Cr. Dr. Cr. Cash $ 8,700 $ 8,700 Accounts Receivable 10,400 11,500 Supplies 1,500 650 Prepaid Rent 2,200 500 Equipment 18,000 18,000 Accumulated Depreciation-Equipment $ 0- $ 700 Notes Payable 10,000 10,000 Accounts Payable 2,500 2,500 Salaries and Wages Payable -0- 725 Interest Payable 0- 100 Unearned Rent Revenue 1,900 150 Share Capital-Ordinary 22,000 22,000 Dividends 1,600 1,600 Service Revenue 16,000 17,100 Rent Revenue 1,410 2,860 Salaries and Wages Expense 8,000 8,725 Rent Expense 1,900 3,600 Depreciation Expense 700 Supplies Expense 850 Utilities Expense 1,510 1,510 Interest Expense 100 $53,810 $53,810 $56,435 $56,435 Question: (36%) a. Journalize the adjusting entries that were made. (21%) b. Determine (1) net income for the 3 months ending September 30, (2) total assets, (3) total liabilities, (4) total equity, and (5) retained earnings at September 30. (15%)3. (a)21% , @3% (a) Sept. 30 Accounts Receivable .............................. 1,100 Service Revenue ................................ 1,100 30 Rent Expense .......................................... 1,700 Prepaid Rent ...................................... 1,700 30 Supplies Expense ................................... 850 Supplies ............................................. 850 30 Depreciation Expense ............................. 700 Accum. DepreciationEquipment ..... 700 30 Interest Expense ..................................... 100 Interest Payable ................................. 100 30 Unearned Rent Revenue ......................... 1,450 Rent Revenue .................................... 1,450 30 Salaries and Wages Expense ................. 725 Salaries and Wages Payable ............ 725 (b) 15% , @3% (1) Net income: 4,475 (2) Total Assets: 38,650 (3) Total Liabilities: 13,775 (4)Total Equity: 24,875 (5) Retained Eamings: 2,875