11. Below is the unadjusted trial balance for Xander Corporation as of December 31. 2014 Xander Corporation Unadjusted Trial balance December 31, 2014 Debit S Cash Credit Accounts Receivable $ 60,000 Prepaid Rent 3.500 Prepaid Insurance 2.000 1600 Supplies 1,050 Land 25.000 Building 50.000 Accumulated Depreciation Building 5.000 Equipment 15.000 Accumulated Depreciation Equipment Accounts Payable Unearned Revenue Notes Payable 20.000 Common Stock Retained Earnings Dividends 2.500 Service Revenue Salaries Expense 5.000 Rent Expense 3.000 Utilities Expense Total $177,650 2.500 13.000 1.500 70.000 25.650 40.000 9.000 $177,650 Data needed for adjusting entries (date for all journal entries is 12/31% A. Salaries owed but not yet paid, 5350 B. $500 of the uncanned revenue has now been cared C. Prepaid insurance expired, $400. D. Interest accrued on note payable, $125. E. Revenue carned, but unbilled. $300 F. Supplies on hand at December 31, 5600 G. Depreciation on equipment was $2.500 1. Prepare the adjusting journal entries for Xander Corporation 2. Open T-accounts for all of the trial balance accounts and post the adjusting entries into the T-accounts and determine ending balances for all accounts 3. Prepare an adjusted trial balance 4. Prepare closing entries. S. Prepare a post-closing trial balance