Yellow Service Company has the following unadjusted balances at year-end. Adjusted Trial Bal. Debit Credit YELLOW Service Company TRIAL BALANCE Dec., 31, 2018 Unadjusted Trial Bal. Accounts Debit Credit Cash TL 51.600 Account Receivable Prepaid Insurance 8.000 Supplies 5.200 Equipment 42.000 Accumulated depreciation-Equipment 14.000 Accounts payable 11.600 Salaries payable Uncarned service revenue 18.000 Capital, Yellow 61.000 Withdrawals 22.400 Service revenue 39.400 Salary expense 14.800 Depreciation expense Insurance expense Supplies expense TOTAL TL 144.000 TL 144.000 The following information is available to use in making adjusting entries. 3. Office supplies on hand at year-end, TL 3.200. b. Prepaid insurance expired during the year, TL 1.500. e. Uneamed service revenue still uneared, TL 4.000, d. Depreciation expense for the year. TL 5.600. e. Accrued salaries at year-end, TL 2.900. f. Revenues earned but not billed totaled TL 15.500. Requirement: a) Please make the adjusting entries (5 points each) b) Prepare the Adjusted trial balance to the table above (10 points)