Unadjusted Adjusted Debit Credit Debit Credit Cash $ 35,200 35,200 Accounts receivable 29,120 34,120 Unexpired insurance 1,200 600 Prepaid rent 5,400 3,600 Office supplies 680 380 Equipment 60,000 60,000 Accumulated depreciation: equipment 49,000 50,000 Accounts payable 900 900 Notes payable 5,000 5,000 Interest payable 200 250 Salaries payable 2,100 Income taxes payable 1,570 2,170 Unearned revenue 6,800 3,800 Capital stock 25,000 25,000 Retained earnings 30,000 30,000 Fees earned 91,530 99,530 Advertising expense 1,500 1,500 Insurance expense 6,600 7,200 Rent expense 19,800 21,600 Office supplies expense 1,200 1,500 Repairs expense 4,800 4,800 Depreciation expense: equipment 11,000 12,000 Salaries expense 26,300 28,400 Interest expense 200 250 Income taxes expense 7,000 7,600 $ 210,000 210,000 218,750 218,750 Journalize the nine adjusting entries that the company made on December 31 2011