Using the following unadjusted trial balance and the additional data, prepare the necessary adjusting journal entries for the month ended September 30, 2021. You may round to the nearest dollar. Cash Accounts Receivable Supplies Prepaid Insurance Equipment Notes Payable Accounts Payable Unearned Revenue Davis Capital David Drawing Service Revenue Salaries Expense Utilities Expense Additional Data: Jansen Co. Trial Balance September 30, 2021 Debit Credit $41,100 70,600 11,300 4,000 34,000 $20,000 8,800 48,000 97,200 14,000 40,000 39,000 $214,000 $214,000 a) The equipment was purchased on September 1. It has an estimated life of 10 years. b) Supplies on hand at September 30 total $2,100. c) The insurance policy was purchased on September 1. The policy is for 18 months. d) Jansen agreed to provide 3 weeks of service beginning on September 23, a fee of $1,200 will be collected on October 14 upon completion. e) September 30 is a Wednesday, salaries of $20,000 are paid every other Friday. Salaries were last paid on Friday September 25. f) The note was signed on September 1. The note has a 5% annual interest rate and a term of 6 months. g) The unearned revenue account balance represents fees collected in advance during September. As of September 30, one-quarter of the service has been provided