Using the partial Unadjusted Trial Balance at December 31, 2019 below prepare the annual adjusting journal entries in proper general journal form for the below transactions. Please record your answers in the journal entry table provided. Cr. $ Account Title Prepaid Insurance Notes Receivable Testing Supplies Vehicle Accumulated Depreciation - Vehicle Unearned Service Revenue Notes Payable Dr. $ 12,000.00 5,000.00 3,440.00 40,000.00 F T 2,250.00 1,500.00 8,000.00 W a) January 1, 2019 the company received a $10,000 loan from the bank. The loan and accrued interest is payable on the maturity date of December 31, 2020. Interest is accrued at 4.5% per year. July 1, 2019 an early payment of $2,000 was paid against the loan. b) At December 31, 2019 two thirds of the Unearned Revenue had not been earned c) The prepaid insurance premiums of $12,000 were paid on and effective August 1, 2019, for a 12 month period. d) Interest of $150 on the Notes Receivable had accrued at Mecember 21 2010 O