5 Problem 2: Recording adjusting entries William Consulting close and adjust its accounts every month The trial balance at December 31, 2019, before adjustments is as follows: WILLIAM CONSULTING TRIAL BALANCE DECEMBER 31, 2019 DEBITS CREDITS Cash 12.000,00 Consulting fees Receivable 10.000,00 Prepaid Office Rent 4.000,00 Office Supplies 1.200,00 Equipment 21.800,00 Acumulated Depreciation 3.000,00 Notes payable 8.000,00 Unearned revenue 14.000,00 Capital Stock 18.000,00 Retained Earnings 12.000,00 Dividends 1.000,00 Fees earned 8.600,00 Salaries Expense 4.000,00 Telephone Expense 2.000,00 Rent Expense 5.800,00 Decepreciation Expense 1.800,00 total 63.600,00 63.600,00 Instructions: Prepare the necessary adjusting journal entries in a general journal form (journal entry) on December 31,2019 (24 points) . . On December 1, the company signed a new rental agreement and paid 3 months rent in advance at a rate of 1,300 per month. This advance payment was debited to the prepaid Office rent account. (6 points) The useful life of the I equipment has been estimated at 5 years (60 months) from the date of acquisition (6points) Salaries earned by employees during the month but not paid as of December 31 to of 1,800 EUR. (6 points) I Consulting services fees (Receivables) valued at 2,300 EUR were rendered during the month of December for clients who had made payment in advance. (6 points)