Based on the Partial Trial Balance and the Partial Adjusted

Based on the partial trial balance and the partial adjusted trial balance shown below, prepare the six missing adjusting entries. The adjusting entries should be dated December 31.
Unadjusted
Account Trial Balance Adjusted Trial Balance $$\begin{array} { | l | r | r | r | r | } \hline & { \text { Debit } } & \text { Credit } & { \text { Debit } } & \text { Credit } \\\hline \text { Accounts Receivable } & 101,600 & & 107,800 & \\\hline \text { Supp lies } & 5,000 & & 3,200 & \\\hline \text { Prepaid Insurance } & 10,600 & & 7,800 & \\\hline \text { Accumulated Amortization } & & 55,300 & & 60,200 \\\hline \text { Salary Payable } & & & & 1,800 \\\hline \text { Unearned Service Revenue } & & 13,500 & & 12,100 \\\hline \text { Service Revenue } & & 211,900 & & 219,500 \\\hline \text { Salary Expense } & 110,600 & & 112,400 & \\\hline \text { Insurance Expense } & & & 2,800 & \\\hline \text { Supp lies Expense } & & & 1,800 & \\\hline \text { Amortization Expense } & & & 4,900 & \\\hline\end{array}$$