The unadjusted trial balance of Inaknot Insurance Corp.

The unadjusted trial balance of Inaknot Insurance Corp. includes the following account balances at December 31, 2020, its fiscal year-end. Assume all accounts have normal debit or credit balances. Prepaid insurance Truck Unearned commissions revenue Rent earned Advertising expense Salaries expense Supplies expense $ 1,800 18,000 9,000 -0- 5,000 25,000 900 The following information is available: a. A physical count indicates that $200 of supplies have not been used at December 31. b. The prepaid insurance consists of a one-year policy, effective October 1. c. The truck was purchased on July 1; it is expected to have a useful life of 6 years. No depreciation has been recorded during the year. d. The unearned commission revenue at December 31 is $7,500. e. Two days of salary amounting to $200 remain unpaid and unrecorded at December 31; the amounts will be included with the next Friday’s payment, which will be in January. f. Rental revenue of $300 has not yet been received for a sublet of part of a warehouse for 2 weeks during December. g. A $300 bill for December advertising has not yet been recorded. Required: Prepare all necessary adjusting entries at December 31, 2020. General ledger account numbers and descriptions are not necessary.