After the success of the company's first two months, you continue to operate Financial Accounting Business. The November 30, 2021, unadjusted trial balance of Financial Accounting Business (reflecting its transactions for October and November of 21 ) fn11 r yout References Review View Help Financial Accounting Business had the following transactions and The following additional facts are collected for use in making adjusting entries prior to preparing financial statements for the company's first three months. a. The December 31 inventory count of computer supplies shows $580 still available. b. Three months have expired since the 12 -month insurance premium was paid in advance. c. As of December31, Lyn Addie has not been paid for four days of work at $125 per day. d. The computer system, acquired on October 1, is expected to have a four-year life with no salvage value. e. The office equipment, acquired on October 1, is expected to have a five-year life with no salvage value. f. Three of the four month's prepaid rent have expired. Required 1. Prepare journal entries to record each of the December transactions and events for Financial Accounting Business. 2. Prepare adjusting entries to reflect a through f. 3. Prepare an adjusted trial balance as of December 31, 2021. (Balance totals, $109,034 )