Waterway was founded in January $2013.$ Presented below are adjusted and unadjusted trial balances as of December $31,2020.$WATERWAYTRIAL BALANCEDECEMBER $31,2020$UnadjustedAdjustedDr.Cr$.$Dr$.$Cr$.$Cash$$17,000$$$17,000$Accounts Receivable$21,50025,800$Supplies$6,2001,000$Prepaid Insurance$3,0002,550$Equipment$66,00066,000$Accumulated DepreciationEquipment$$31,000$$$35,000$Accounts Payable$5,0005,000$Interest Payable$-0-300$Notes Payable$10,00010,000$Unearned Service Revenue$6,3004,900$Salaries and Wages Payable$01,400$Common Stock$16,00016,000$Retained Earnings$7,0007,000$Service Revenue$57,35063,050$Salaries and Wages Expense$14,30015,700$Insurance Expense$450$Interest Expense$250550$Depreciation Expense$4,000$Supplies Expense$5,200$Rent Expense$4,4004,400$$$132,650$$$132,650$$$142,650$$$142,650($Journalize the annual adjusting entries that were made. $($Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts.$)$