astillo Company included the following amounts in its trial balance on June 30, 2023: 1. Accounts Payable $ 180,000 2. Accounts Receivable 170,000 3. Accumulated DepreciationEquipment 220,000 4. Allowance for Doubtful Accounts 25,000 5. Bonds Payable 400,000 6. Cash 150,000 7. Common Stock 60,000 8. Equipment 800,000 9. Prepaid Insurance 25,000 10. Interest Expense 8,000 11. Inventory 325,000 12. Notes Payable (due 12/31/23) 200,000 13. Prepaid Rent 120,000 14. Retained Earnings 818,000 15. Salaries and Wages Expense 320,000 (All of the above accounts have their usual debit or credit balance.) Part A. (10 points) Prepare the adjusting journal entries at year-end, June 30, 2023, based on the following additional information. a. The equipment has a useful life of 10 years with no salvage value. (Straight-line method being used.) b. Interest accrued, but not yet recorded, on the bonds payable is $2,500 as of 6/30/23. c. Prepaid insurance at 6/30/23 is $22,000. d. The rent payment of $120,000 covered the six months from June 1, 2023 through November 30, 2023. e. Salaries and wages earned but unpaid at 6/30/23 is $22,000. Part B. (15 points) Indicate the proper balance sheet classification of each of the 15 numbered accounts in the 6/30/23 trial balance before adjustments by placing appropriate numbers after each of the following classifications. If the account title would appear on the income statement, do not put the number in any of the classifications. a. Current assets b. Property, plant, and equipment c. Current liabilities d. Long-term liabilities e. Stockholders' equity