Two Trial Balances at December $31,2022[[$Accounts$,[[$Unadjusted$],[$Trial Balance$]],[[$Adjusted$],[$Trial Balance$]]],[$Debit$,$Credit,Debit,Credit$],[$Cash$,13,000,,13,000,],[$Accounts Receivable,$1,500,,1,800,],[$Prepaid Insurance,$600,,200,],[$Supplies$,3,800,,3,000,],[$Land$,25,000,,25,000,],[$Machines$,30,000,,30,000,],[$Accumulated Depreciation,,$12,000,,17,500],[$Trademarks$,50,000,,50,000,],[$Wages Payable,,,,$900],[$Unearned Revenue,,$6,700,,6,500],[$Common Stock,,$24,000,,24,000],[$Paid$-$in Capital,,$60,000,,60,000],[$Retained Earnings,,$15,000,,15,000],[$Dividends$,4,800,,4,800,],[$Service Revenue,,$25,000,,25,500],[$Wages Expense,$14,000,,14,900,],[$Insurance Expense,,,$400,],[$Supplies Expense,,,$800,],[$Depreciation Expense,,,$5,500,],[142,700,142,700,149,400,149,400]]$ Part #$1-$ Journal Entries Instructions: Determine the Adjusting Entries that were made to arrive at the Adjusted Trial Balance.