$1.$ Subtitle Incorporated, a limited liability company, has an accounting year end of $31$ December. The accountant is preparing the financial statements as at $31$ December $2023$ and requires your assistance. The following unadjusted trial balance has been extracted from the general ledger

Account Dr Cr

Buildings at cost $165,000$

Buildings accumulated depreciation, $1$ Jan $202318,000$

Plant at cost $75,000$

Plant accumulated depreciation, $1$ Jan $202324,500$

Prepaid Insurance $15,000$

Bank Balance $17,500$

Sales Revenue $457,500$

Supplies $7,500$

Purchases $279,500$

Inventory at $1$ Jan $202340,000$

Cash $5,000$

Accounts payables $62,500$

Accounts receivables $83,000$

Salaries expenses $31,250$

Electricity expenses $12,625$

Telephone expenses $22,500$

Rent expenses $14,875$

Loan due $($December $2030)7,500$

Retained earnings at $1$ Jan $202332,500$

Common stock, $$1119,500$

Unearned Revenues $20,000$

Dividend Paid $8,250$

The following additional information is also available:

a$.$ A two$-$year insurance policy costing $$15,000$ was purchased on September $01,2023.$

b$.$ Employee salaries of $$1,200$ are owed by the year.

c$.$ The balance in Supplies after a physical count reveals $$4,700$ of supplies on hand on December $31,2023.$

d$.$ Plant has a useful life of $10$ years with a salvage value of $$1,500.$

e$.$ Building has a useful life of $50$ years with no salvage value

f$.$ Unearned Revenue tickets show that $$7,350$ of the Trial Balance amount has been earned by December $31,2023.$

g$.$ Closing Inventory after a physical count amounted to $$34,750$

Required: Prepare for Subtitle Incorporated:

i$)$ The Journal Entries required for the additional information;