b. On December 31, 2018, Hamison Corporation received a bill for the November and December website advertising for $1,900. This bill will be paid on its due date, which is January 1, 2019. Harrison Corporation pays its employees each Friday, December 31, 2018 falls on a Tuesday The employees will earn $2.500 for the five-day work week. C, d. Harison Corporation paid $4,000 for 4 months of business insurance on August 31, 2018. The insurance begins on September 1,2018. Create the adjusting entry for December 31. (You do not need to record the October 31 entry.) 13) The following is the adjusted trial balance as of December 31, 2019 of Murray Consulting Services, Inc. ounts counts Receivable aid 16.400 unts Payable age Payable (ong-term) 200,000 ned Eamings ends evenue 86 ties Expense xpense Salaries Expense 46.000 Prepare the three closing entries. (12 points) Prepare the income statement, statement of retained earnings, and balance sheet for the year ending December 31, 2019. (28 points)