XIMI Company Worksheet For the month ended December 31, 2019 Unadjusted Trial Balance Debits Credits Cash Accounts Receivable 40,000 20,000 6,000 3,600 Supplies Prepaid Insurance Equipment Accumulated Depreciation: Equipment Notes Payable 38,000 8000 17,000 12,000 67,000 8,000 4800 5000 Unearned Service Revenue Owner's, Capital Owner's, Drawings Salaries Payable Interest payable Service Revenue Salaries Expense Advertising expense Repairs and Maintenance expense Miscellaneous Expense Total 33,500 10,500 9500 6,500 5,200 147,300 147,300 Assume the following adjustment data for December 31. 1. Supplies on hand on December 31 total $1000. 2. Insurance paid in advance on December 1 for 12 months. 3. Depreciation for the month is $800. 4. Unearned service revenue earned in December totals $2000. 5. Services provided but not recorded during the month were $8000. 6. Interest accrued on December 31 is $2500. 7. Accrued salaries on December 31 are $ 2000. Instructions (14) i) ii) iii) Journalize the adjusting entries on December 31 in the General Journal. Prepare the 10-column worksheet on December 31. Prepare closing entries in the General Journal. (12)