(1). Prepare year-end adjusting entries in T-accounts: Property taxes for six months, estimated at $875, have accrued but have not been recorded. (2) Marseille Company began operations on July 1, 2017. The following accounts and balances were contained in the adjusted trial balance for Marseille Company on December 31, 2017. (Assume all accounts carry normal balances): Cash Accounts Receivable Office Supplies Equipment $5,100 23,200 1,200 45,000