Walker Corp. provides the following information relating to adjusting entries required at the end of its fiscal year, December 31, 2020. a. Interest expense of $150 for the month of December 2020 will be paid in January 2021. b. Unbilled revenue for services performed in December 2020 is $500. The company will prepare and forward invoices for this amount in January 2021 to customers with a 30-day collection term. c. $1,500 cash was received in advance on November 30, 2020, for future services to be performed by Walker Corp. and was recorded as deferred service revenue. The services were performed on December 20, 2020. d. Walker Corp. acquired a two-year insurance policy on January 1, 2020, for $4,800 cash that was recorded initially as prepaid insurance. e. Depreciation on equipment is $6,000 The following is the unadjusted trial balance for Walker Corp. as of December 31, 2020. Prepare an adjusted trial balance after posting of adjusting entries were made for the above information. Assume that no adjusting journal entries were recorded in 2020 prior to year-end. Unadjusted Trial Balance Adjusted Trial Balance Accounts Debit Cash $12,000 Accounts receivable 3,500 Supplies 1,800 Prepaid insurance 4,800 Equipment 25,000 Accumulated depreciation Accounts payable Interest payable Credit Debit Credit $ $ 0 $ 0 0 0 0 0 0 0 0 0 0 0 1,200 0 0 0 0 Deferred revenue Note payable Common stock Retained earnings 1,500 0 0 10,000 0 0 25,000 0 0 10 Service revenue 13,000 0 Salaries expense 3,600 0 Depreciation expense 0 Interest expense 0 Insurance expense 0 Totals $50,700 $50,700 $ 0 $ 0