jane’s spa and massage center has the following unadjusted trial balance as of march 31, 2021: accounts debit credit cash 39,100 accounts receivable 2,000 supplies (candles, massage oil, etc) 1,600 prepaid rent 6,500 massage table 3,000 accumulated depreciation - massage table 450 furniture 8,000 accumulated depreciation - furniture 950 accounts payable 8,500 unearned fees 9,300 ed. chiac, capital 13,000 ed. chiac, drawings 12,000 service revenue 44,300 interest expense 1,800 repairs expense 2,500 $76,500 $76,500 the following adjustment data were assembled and analyzed on march 31, 2021, by l. cayetano, who is the accountant for jane’s spa and massage center. a) massage services provided but not yet billed to customers totals, $1,000 b) supplies on hand was $400. c) depreciation of the massage table, $150. d) depreciation of the furniture, $200. e) 25% of the unearned fees amount has still not been earned. f) interest owing, $300. g) prepaid rent expired $1,300. instructions: journalize the adjusting entries on march 31, 2021. state the narratives. (10 pts) prepare an adjusted trial balance at march 31, 2019. (7 pts) choose any 1 adjustment from (a) to (g); and, explain how the income statement and the balance sheet would be affected if the accountant failed to do the adjus