Washington started his own company, Washington Consulting, on September 1, 2020. The trial balance at September 30 is as follows. WASHINGTON CONSULTING Trial Balance September 30, 2020 Credit Debit $ 6,750 7,000 2,000 2,880 15,000 Cash Accounts Receivable Supplies Prepaid Insurance Equipment Accounts Payable Uneamed Service Revenue Common Stock Service Revenue Salaries and Wages Expense Rent Expense $ 4,230 5,200 22,000 8,200 4,000 2,000 $ 39,630 $ 39,630 In addition to those accounts listed on the trial balance, the chart of account for Romeo Consulting also contains the following accounts: Accumulated Depreciation-Equipment, Salaries and Wages Payable, Depreciation Expense, Insurance Expense, Utilities Expense, and Supplies Expense. Other data collected: 1. Supplies on hand by the end of the month total $720 2. A utility bill for $180 has not been recorded and will not be paid until next month. 3. The insurance policy is for a year 4. Services were performed for $4,100 of unearned service revenue by the end of the month 5. Salaries of $1,250 are accrued at September 30 6. The equipment has a 5-year life with no salvage value and is being depreciated at $250 per month for 60 months 7. Invoices representing $3,900 of services performed during the month have not been recorded as of September 30. Instructions (a) Prepare the adjusting entries for the month of September (6) Post the adjusting entries to the ledger accounts. Enter the totals from the trial balance as beginning account balance (Use T-accounts) (c) Prepare an adjusted trial balance at September 30, 2020