Use the following data to calculate adjustments and prepare the adjusting entries as of December 31, 2018: Atlantic Corporation Unadjusted Trial Balance December 31, 2018 Account Title Debit 1. Business Vehicle has a residual value of $1,000 and useful life of 15 years; depreciation for one month. (4 pts) Date Account Title Debit Credit Credit Cash $ 33,718 5.578 3,800 7,200 2. Accrued salaries are $750. (2 pts) Date Account Title 18.000 Debit Credit 200 3. Office Supplies remaining are $500 (4 pts) Date Account Title 2.500 Debit Credit Accounts Receivable Office Supplies Prepaid Rent Business Vehicle Accumulated Depreciation-Bus. Vehicle Accounts Payable Salaries Payable Interest Payable Unearned Revenue Notes Payable Macks, Capital Macks, Withdrawals Service Revenue Salaries Expense Office Supplies Expense Depreciation Expense-Business Vehicle Rent Expense Interest Expense Total 15,000 29,570 5,474 32,500 4. Record the interest accrued on the loan for one month; interest rate 5% (4 pts) Date Account Title Debit Credit 6.000 5. Prepaid rent was paid for 8 months in advance; one month expired. (4 pts) Date Account Title Debit Credit $ 79,770 $ 79,770 6. Earned $1,500 of the unearned revenue. (2 pts) Date Account Title Debit Credit