The November 30,2021, unadjusted trial balance of OnPoint is found in the Trial balance tab. OnPoint had the following transactions and events in December 2021 December 2 Paid \$1,09e cash to Cayuga Mall for OnPoint' share of mall advertising costs. December 3 Paid $540 cash for minor repairs to the company's computer. December 4 Received $5,200 cash from Kuhl Engineering Compnay for the receivable from Novenber. December 10 Paid cash to Marion Meng for six days of work at the rate of $160 per day. December 14 Notified by Kuhl Engineering Compnay that OnPoint' bid of $7,200 on a proposed project has been accepted. Kuht paid a $1,600 cash advance to OnPoint. December 15 Purchased $1,200 of computer supplies on credit from Brady office Products. December 16 Sent a reminder to Ryan Compnay to pay the fee for services recorded on November 8. December 20 cospleted a project for Kennedy corporation and received $5,800 cash. December 22-26 Took the week off for the holidays. December 28 Received $3,400 cash from Ryan Compnay on its receivable. Decenber 29 Reimbursed M. Meng for business autonobile mileage (700 miles at 50.32 per mile). December 31 Paid $1,790 cash for dividends. The following additional facts are collected for use in making adjusting entries prior to preparing financial statements for the company's first three months: a. The December 31 inventory count of computer supplies shows $660 still available. b. Three months have expired since the 12 -month insurance premium was paid in advance. c. As of December 31, Marion Meng has not been paid for four days of work at $160 per day. d. The computer system, acquired on October 1 , is expected to have a four-year life with no salvage value. e. The office equipment, acquired on October 1 , is expected to have a five-year life with no salvage value. f. Three of the four months' prepaid rent has expired. Prepare journal entries for each of the December transactions. If no journal entry is required, select "No journal entry required" in the first account field. Then, using the 3-step adjusting entry process, and the information given for adjustments, prepare the adjusting entry necessary to correctly report the revenue earned or the expense incurred. After adjusting the accounts, review the general ledger and trial balance for accuracy. Check General Ledger Account \begin{tabular}{|c|c|c|c|r|} \hline \multicolumn{7}{|c|}{ Computer supplies } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline & November 30 & & & 2,610 \\ \hline 6 & December 15 & 1,200 & & 3,810 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|r|} \hline \multicolumn{5}{|c|}{ Prepaid insurance } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline & November 30 & & & 2,480 \\ \hline \end{tabular} \begin{tabular}{|l|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Prepaid rent } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline & November 30 & & & 3,700 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|r|} \hline \multicolumn{5}{|c|}{ Office equipment } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline & November 30 & & & 9.600 \\ \hline \end{tabular} \begin{tabular}{|l|c|c|c|r|} \hline \multicolumn{5}{|c|}{ Computer equipment } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline & November 30 & & & 22,560 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Accounts payable } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline & November 30 & & & 0 \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Computer equipment } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline & November 30 & & & 22,560 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Unearned computer services revenue } \\ \hline No. & Date & Debit & Credit & \multicolumn{1}{|c|}{ Balance } \\ \hline & November 30 & & & 0 \\ \hline D 5 & December 14 & & 1,600 & 1,600 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{3}{|c|}{ Common stock } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline & & & & 74,000 \\ \hline \end{tabular} \begin{tabular}{|l|l|l|l|l|} \hline \multicolumn{2}{|c|}{ Dividends } \\ \hline No. & Date & Debit & Credit & \multicolumn{1}{|c|}{ Balance } \\ \hline & & & & 5,100 \\ \hline 211 & December 31 & 1,700 & & 6,800 \\ \hline \end{tabular} \begin{tabular}{|r|c|c|c|r|} \hline \multicolumn{5}{|c|}{ Wages expense } \\ \hline No. & Date & Debit & Credit & \multicolumn{1}{|c|}{ Balance } \\ \hline & November 30 & & & 3,360 \\ \hline D4 & Docember 10 & 960 & & 4,320 \\ \hline \end{tabular} \begin{tabular}{|l|c|c|c|r|} \hline \multicolumn{5}{|c|}{ Mileage expense } \\ \hline No. & Date & Debit & Credit & \multicolumn{1}{|c|}{ Balance } \\ \hline & November 30 & & & 760 \\ \hline 2 10 & December 29 & 224 & & 984 \\ \hline \end{tabular} \begin{tabular}{|l|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Miscelianous expenses } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline & November 30 & & & 270 \\ \hline \end{tabular} Repairs expense - Computer \begin{tabular}{|r|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Unearned computer services revenue } \\ \hline No. & Date & Debit & Credit & \multicolumn{1}{|c|}{ Balance } \\ \hline & November 30 & & & 0 \\ \hline D 5 & December 14 & & 1,600 & 1,600 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Common stock } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline & & & & 74,000 \\ \hline \end{tabular} \begin{tabular}{|r|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Dividends } \\ \hline No. & Date & Debit & Credit & \multicolumn{1}{|c|}{ Balance } \\ \hline & & & & 5,100 \\ \hline S11 & December 31 & 1,700 & & 6,800 \\ \hline \end{tabular} \begin{tabular}{|l|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Computer services revenue } \\ \hline No. & Date & Debit & \multicolumn{1}{c|}{ Credit } & \multicolumn{1}{c|}{ Balance } \\ \hline & November 30 & & & 26,600 \\ \hline 8 & December 20 & & 5,800 & 32,400 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{7}{|c|}{ Wages expense } \\ \hline No. & Date & Debit & Credit & \multicolumn{1}{|c|}{ Batance } \\ \hline & November 30 & & & 3,360 \\ \hline E 4 & December 10 & 960 & & 4,320 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|r|} \hline \multicolumn{5}{|c|}{ Mileage expense } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline & November 30 & & & 760 \\ \hline D 10 & December 29 & 224 & & 984 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Miscellanous expenses } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline & November 30 & & & 270 \\ \hline \end{tabular} \begin{tabular}{|r|c|c|c|r|} \hline \multicolumn{5}{|c|}{ Repairs expense-Computer } \\ \hline No. & Date & Debit & Credit & \multicolumn{1}{|c|}{ Balance } \\ \hline & November 30 & & & 870 \\ \hline 2 & December 03 & 540 & & 1,410 \\ \hline \end{tabular} ONPOINT Trial Balance November 30,2023 Adjusted * Answer is not complete. The unadjusted or adjusted balances will appear for each account, based on your selection. Show les