Windsor, Inc. was founded in January 2017. Presented below are adjusted and unadjusted trial balances as at December 31, 2020.

Windsor, Inc. Trial Balance December 31, 2020
		Unadjusted				Adjusted
		Dr.		Cr.		Dr.		Cr.
Cash		$10,340				$10,340
Accounts receivable		18,800				22,090
Supplies		7,900				2,820
Prepaid insurance		3,150				2,350
Equipment		56,400				56,400
Accumulated depreciationequipment				$26,320				$31,020
Accounts payable				4,700				4,700
Interest payable				0				150
Notes payable				5,000				5,000
Unearned revenue				6,580				5,260
Salaries and wages payable				0				1,220
Common shares				9,400				9,400
Retained earnings				3,000				3,000
Service revenue				55,080				59,690
Salaries and wages expense		9,400				10,620
Insurance expense						800
Interest expense		330				480
Depreciation expense						4,700
Supplies expense						5,080
Rent expense		3,760				3,760
		$110,080		$110,080		$119,440		$119,440

Journalize the annual adjusting entries that were made. (Credit account titles are automatically indented when the 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.)

Date	Account Titles and Explanation	Debit	Credit
Dec. 31
	(To record revenue earned)
Dec. 31
	(To record revenue previously collected)
Dec. 31
	(To record supplies used)
Dec. 31
	(To record depreciation expense)
Dec. 31
	(To record interest expense)
Dec. 31
	(To record expired insurance)
Dec. 31
	(To record salaries accrued owing to employees)