$1.$Fees received in advance from clients R$$5,980$

$2.$ Services performed for clients that were not recorded by December $31,$ R$$4,558.$

$3.$Bad debt expense for the year is R$$1,328$

I$4.$ Insurance expired during the year R$$519.$

$5.$ Equipment is being depreciated at $10\%$ per year.

$6.$Paul gave the bank a $90-$day, $10\%$ note for R$$7,200$ on December $1,2022.$

$7.$Rent of the building is R$$815$ per month. The rent for $2022$ has been paid, as has that for January $2023.$

$8.$Salaries and wages earned but unpaid December $31,2022,$ R$$2,616.$

$($a$)$From the trial balance and other information given, prepare annual adjusting entries as of December $31,2022.$