Using the partial Unadjusted Trial Balance at September 30, 2018 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 Rent Notes Receivable Supplies Vehicle Accumulated Depreciation - Vehicle Unearned Service Revenue Notes Payable Dr. $ 36,000.00 2,500.00 1,700.00 56,000.00 28,500.00 30,000.00 50,000.00 a) $12,400 of the unearned revenue had been earned by September 30th, 2018 b) The supplies account had a balance of $1,200 at the beginning of October 1, 2017. During the year $500 of supplies were purchased and debited to the Supplies account. On September 30, 2018 a count revealed a balance of $1,100. C) Employees are paid bi-weekly on Fridays. The total biweekly wage expense for all employees is $25,200. The last pay day was Friday, September 23, 2018 for work to the end of September 23, 2017. Employees work weekends. d) Services preformed but unrecorded at September 30, 2018 totalled $15,000. e) The Notes Payable represents a loan received on January 1, 2018. Interest is accrued at 5% per year. Both the interest and principal are payable on January 1, 2019