Zeto Company stated operations as a private investigator on January 1, 2020, the unadjusted trial balance was as follows for the year ended December 31, 2020: Trial Balance December 31, 2020 Accounts Title Debit ($ ) Credit($ )

Cash 14,400 Accounts Receivable 5,620 Supplies 1,050 Prepaid Insurance 2,400 Equipment 30,000 Accounts payable 12,000 Notes payable 12,350 Capital 20,000 Drawings 600 Service Revenue 13,620 Salaries expenses 1,200 Travel expense 1,300 Rent Expense 1,200 Miscellaneous expense 200 Total 57,970 57,970 Adjusting data: i) Service provided but unbilled at 31st December, 2020 total $750. ii) Accrued interest on notes payable, issued January 1, $300. iii) Supplies on hand $750. iv) Insurance expired at the rate of $150 per month. v) Depreciation expenses: Equipment $400. Required: a) Enter the trial balance on a work sheet and prepare a ten column worksheet ; [5] b) Pass the necessary adjusting entries at 31 December, 2020;[5]