Answer:Using the following unadjusted trial balance and the additional data, prepare the necessary adjusting journal entries for the month ended September 30, 2021. You may round to the nearest dollar. Jansen Co. Trial Balance September 30, 2021 Debit Credit Cash $41.100 Accounts Receivable 70,600 Supplies 11,300 Prepaid Insurance 4,000 Equipment 34,000 Notes Payable $20,000 Accounts Payable I 8,800 Uneamed Revenue 48,000 Davis Capital 97,200 David Drawing 14,000 Service Revenue 40,000 Salaries Expense 39.000 Utilities Expense $214,000 $214,000 Additional Data: a) The equipment was purchased on September 1. It has an estimated life of 10 years. b) Supplies on hand at September 30 total $2.100. c) The insurance policy was purchased on September 1. The policy is for 18 months. d) Jansen agreed to provide 3 weeks of service beginning on September 23, a fee of $1,200 will be collected on October 14 upon completion. Display Settings for e) September 30 is a Wednesday, salaries of $20,000 are paid every other Friday. Salaries were last paid on Friday September 25. f) The note was signed on September 1. The note has a 5% annual interest rate and a term of 6 months. g) The unearned revenue account balance represents fees collected in advance during September. As of September 30, one-quarter of the service has been provided.