Sage Advertising was founded in January 2013. Presented below are adju

Sage Advertising was founded in January 2013. Presented below are adjusted and unadjusted trial balances as of December 31, 2017.SAGE ADVERTISINGTRIAL BALANCEDECEMBER 31, 2017UnadjustedAdjustedDr.Cr.Dr.Cr.Cash$14,500$14,500Accounts Receivable26,00029,845Supplies9,2503,598Prepaid Insurance5,0204,226Equipment65,74065,740Accumulated Depreciation-Equipment$25,710$30,660Accounts Payable28,29928,299Interest Payable-0-162Notes Payable5,4005,400Unearned Service Revenue6,6105,096Salaries and Wages Payable-0-1,262Common Stock10,17010,170Retained Earnings3,8403,840Service Revenue58,40163,760Salaries and Wages Expense11,56012,822Insurance Expense794Interest Expense500662Depreciation Expense4,950Supplies Expense5,652Rent Expense5,8605,860$138,430$138,430$148,649$148,649(a)Journalize the annual adjusting entries that were made. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select No entry for the account titles and enter 0 for the amounts.)