The following unadjusted and adjusted trial balances were taken from the

Question

The following unadjusted and adjusted trial balances were taken from the current year's accounting system for High Point, Inc.

HIGH POINT, INC. Trial Balances For Year Ended December 31
	Unadjusted Trial Balance		Adjusted Trial Balance
	Debit	Credit	Debit	Credit
Cash	11,300		11,300
Accounts receivable	16,340		17,140
Office supplies	1,045		645
Prepaid advertising	1,100		450
Building	26,700		26,700
Accumulated depreciation -- Building		1,300		6,300
Accounts payable		3,320		3,500
Unearned services revenue		4,410		3,010
Common stock		10,000		10,000
Retained earnings		7,905		7,905
Services revenue		72,400		74,600
Salaries expense	34,500		34,500
Utilities expense	5,450		5,630
Advertising expense	2,900		3,550
Supplies expense			400
Depreciation expense building			5,000
Totals	99,335	99,335	105,315	105,315

In general journal form, present the six adjusting entries that explain the changes in the account balances from the unadjusted to the adjusted trial balance.