Utilities Expense Supplies Expense Total P4A-34A Preparing adjusting entries and reversing entries The unadjusted trial balance and adjustment data of Martha's Motors at December 31, 2018, follow: $ 93,200 $93,200 MARTHA'S MOTORS Unadjusted Trial Balance December 31, 2018 Adjustment data at December 31, 2018: Balance a. Depreciation on equipment, $2,100. b. Accrued Wages Expense, $1,100 c. Office Supplies on hand, $500. d. Prepaid Insurance expired during December, $600 e. Unearned Revenue earned during December, $4,800. f. Accrued Service Revenue, $1,300. Debit Credit Account Title Cash Accounts Receivable Office Supplies Prepaid Insurance Equipment Accumulated Depreciation-Equipment Accounts Payable Wages Payable Unearned Revenue Common Stock Dividends Service Revenue Depreciation Expense-Equipment Wages Expense Insurance Expense Utilities Expense Supplies Expense Total $ 4,200 27,200 1,000 2,400 52,400 34,600 15,000 2019 transactions: 7.900 18,500 a. On January 4, Martha's Motors paid wages of $1,900. Of this, $1,100 related to the accrued wages recorded on December 31 3,100 17,200 b. On January 10, Martha's Motors received $1,500 for 1,600 Service Revenue. Of this, $1,300 is related to the accrued Service Revenue recorded on December 31 1,300 93,200 $ 93,200 Requirements 1. Journalize adjusting entries. 2. Journalize reversing entries for the appropriate adjusting Adjustment data at December 31, 2018: a. Depreciation on equipment, $2,100 b. Accrued Wages Expense, $1,100. c. Office Supplies on hand, $500. d. Prepaid Insurance expired during December, $600 e. Unearned Revenue earned during December, $4,800. entries 3. Refer to the 2019 data. Journalize the cash payment and the cash receipt that occurred in 2019