Walker Enterprises is owned by Edmund Walker and has a January 31 fiscal year end. The company prepares adjusting entries on ar annual basis. The following trial balance was prepared before adjustments: WALKER ENTERPRISES Trial Balance January 31, 2024 Debit Credit Cash $4,910 Accounts receivable 14,530 Prepaid insurance 3,840 Supplies 6,520 Equipment 32,850 Accumulated depreciation-equipment $13,140 Accounts payable 7,720 Notes payable 9,600 Unearned revenue 7,660 E. Walker, capital 18,250 E. Walker, drawings 119,200 Service revenue 215,470 Rent expense 20,590 Salaries expense 66,730 Telephone expense 2,670 $271,840 $271,840Additional information: 1. A one-year insurance policy was purchased on July 1, 2023, 2. A count of supplies on January 31, 2024, shows $910 of supplies on hand. 3. The equipment has an estimated useful life of five years. 4. An analysis of the Unearned Revenue account shows that $5,040 of the services had been provided by January 31, 2024. 5. The eight-month, 6% note was issued on November 1, 2023. Interest and principal are due on the maturity date. &, Salaries accrued to January 31, 2024, were $1,335. 7. OnJanuary 31, 2024, the company had provided services but not billed or recorded service revenue of $2,650. 8. The telephone bill for January 2024 was $155. It has not been recorded or paid. (Use the Accounts Payable account.) Prepare T accounts and enter the unadjusted trial balance amounts. Cash v v Accounts Receivable Jan. 31 v 2650 v Prepaid Insurance Jan. 31 3840 v Supplies Jan. 31 v 910 Equipment Jan. 31 Accumulated Depreciation-Equipment Jan. 31 19710 Accounts Payable Jan. 31 155 Notes Payable v Unearned Revenue Jan. 31 v 5040