Unadjusted Trial Balance Additional Information: 1. Of the balance in the unearned service revenue accounts, $400 had not been earned by year end. 2. On 12/1/Y1, the company rented office space for $1,200 per month for three months and paid the entire $3,600 in cash. 3. On December 1, Year 1 , the company paid $900 for six months of advertising. 4. A count of supplies on December 31, Year 1 showed $200 of supplies still on hand. 5. The equipment was purchased on Jan. 1, Year 1. The useful life is estimated to be 10 years. Straight-line depreciation is used and no salvage value is expected. 6. As of 12/31/Y1, salaries of $800 had been earned by employees but still not be paid until 1/1/Y2. A. Record the necessary adjusting journal entries. B. Determine net income after adjustments