Alpha company closes its books every year on December 31. An analysis of accounts reveals the following: 1- On physical count on December 31, reveals that the office supplies in hand is $1,100 2- Company paid $300 for 12-month insurance on July 1, 2021 3- Company purchased furniture on January 1, 2021, for $12,600. Company policy to amortize furniture in 5 years using straight line method with zero salvage value 4- Company purchased computer equipment for $6,300 on July 1, 2021. The company uses the straight-line method for the amortization of computer equipment. The estimated life for the computer equipment is 3 years with no salvage value 5- Unearned consulting revenue as of December 31, 2021, is $6,000 6- Salary expenses for new staff joined on December 1, 2021, not recorded amounting to $500 7- December utility bill amounting to $100 received on January 3, 2022, not recorded in books. Required: 1- Post adjustments in work sheet provided with entry reference. 2- Prepare adjusted trial balance in the worksheet provided.