Use the unadjusted trial balance or Electric Bike on December 31, 2020 Credit $8.400 22.965 21,900 2,565 005 3,555 77,790 Ch Accounts receivable Merchandise inventory Suoce supplier CEE wupplies Prepaid insurance Egaspent Arelated depreciation, equipment hecounts payable Salaxies payable Staeden La capital Braeden Li, withdrawal Interest incone Bales Sales tea and allowances Cost of your wold $ 12,955 5,00 0 174.215 63,500 20 520, 500 5,370 96,500 Bent expen Supplies expense Depreciation expens. gent Innrance expense O $727.320 692, 919 Required: 1. Record adjusting entries for the following information, a. The records show that the equipment was estimated to have a total estimated useful life of 10 years with a residual value at the end of its life of $14.790. b. The balance in the Prepaid Insurance account was reviewed and it was determined that $270 was unused at December 31, 2020 c. A review of the store supplies on December 31, 2020. revealed a balance on hand of $2.0901 similar examination of the office supplies showed that $655 had been used d. Accrued salaries payable $1,950 e. A count of the merchandise Inventory revealed a balance on hand December 31, 2020 of 34070