a. The buildings have an estimated useful life of 50 years with no salvage value. The company uses the straight-line depreciation method. b. The office equipment is depreciated at 10 percent of original cost per year. c. Prepaid insurance expired during the year. $1,000. d. Accrued salaries and wages at year-end, $700. e. Deferred rent revenue at year-end should be $250. Required: 1. From the trial balance and information given, prepare adjusting entries 2. Post the beginning balances and adjusting entries into the appropriate t-accounts. 3. Prepare an adjusted trial balance. 4. Prepare closing entries. 5. Prepare a post-closing trial balance Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required 3 Required 4 Required 5 Post the beginning balances and adjusting entries into the appropriate t-accounts. (Er column next to the amount.) Cash Accounts Receivable Beg. bal. Beg, bal. End, bal Beg bal Land Prepaid Insurance Beg. bal. Beg. bal. End, bal End, bal HAITT: ELIT. HII. HIT. HII Buildings Office Equipment Beg. bal Beg. bal. End, bal. End. bal. Accumulated Depreciation Building Beg. bal. Accumulated Depreciation Office Equ Beg bal. End, bal. End, bal Accounts Payable Salaries and Wages Payable Beg bal. Beg bal. End, bal End, bal. Deferred Rent Revenue Common Stock Beg bal. Beg. bal. End, bal. Deferred Rent Revenue Common Stock Beg bal Beg bal End, bal End, bal Retained Earnings Sales Revenue Beg, bal Beg, bal. End, bal End, bal Interest Revenue Rent Revenue Beg. bal. Bea bal End, bal End bal Salaries and Wages Expense Depreciation Expense Beg. bal Beg, bal End bal End, bal. Insurance Expense Utility Expense Beg bal Beg bal End. bal Maintenance Expense Beg. bal.