Additional information: a) A life insurance policy examination showed $1,040 of expired insurance. b) An inventory count showed $210 of unused shop supplies still available. c) Depreciation expense on shop equipment, $350. d) Depreciation expense on the building. $2,020. e) A beautician is behind on space rental payments, and this $200 of accrued revenues was unrecorded at the time the trial balance was prepared. i) $2,800 of the Unearned Rent account balance was still unearned by year-end. 8) The one employee, a receptionist, works a five-day workweek at $50 per day. The employee was paid lost week but has werked Tuesday through Friday this week for which she has not been paid. h) Three months' property taxes, totaling $450, have accrued. This additional amount of property taves erpense has not been recorded. 7) One month's interest on the note payable. 5600 , has accrued but is unrecorded. 1) The Prepaid Property lersurance account has a \$2,400 debit balance before adjustment. An examination of insurance policies shows $950 of unexpired insurance. k) The company has three office employees who each earn $100 per day for a five-day workweek that ends on Friday. The employees were paid last friday and worked full days on Monday, Wednesday and Friday this week for which they have not been paid. 1) On Norember 1 , the compary received 6 months' rent in advance from a tenant whose rent is $700 per month. The $4,200 was credited to the Unearned Rent account. m) The company has not received a water and sewer services bal for December, Based on prior manths' bils, the bla is expected to be $1,000 for the month. Required: Jouenalise the necessary adjusting entries and Crease and Ad,usted Trial Balance Trial Balance