Trapper Company's unadjusted and adjusted trial balances on December 31 of the current year are as follows:
Present the four adjusting journal entries that were recorded by Trapper Company.

Unadjusted Trial Balance

A list of all the general ledger accounts and their balances at a certain point in time before any adjustments are made.

Adjusted Trial Balance

A list of all account balances in the general ledger after adjustments, used to prepare financial statements and ensure the accuracy of the accounts.