4. Record the following adjustments in the journal and in the trial balance. DO NOT post the adjusting entries to the ledger. Instead, post them directly as adjustments to the trial balance. 12/31/13- Employees salary for Dec. 16-31 12/31/13- Depreciation on Building, use SL method (calculate for entire year) 12/31/13- Depreciation on Furnishings, use DDB method (calculate for entire year) 12/31/13- Depreciation on Computer Equipment, use DDB method (calculate for one month) 12/31/13- Supplies on hand equal $1,625 12/31/13- Inventory count shows 33 units, some damaged units were disposed of during the month 12/31/13- $500 of advance payment was earned in December 12/31/13- Uncollectible Account expense for December 5. Prepare an Adjusted trial balance to verify debits equal credits at the end of the month 6. Prepare the 3 main nancial statements for the year ending December 31, 2013