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The partial trial balance of Auroa Co, as of December 31, 2021, includes the following selected accounts before adpnting entries The year-end of Aurora Co., is also December 31, 2021. Debit Credit Supplies 295 Prepaid Rent 72.000 Equipment 48,000 Unearned Revenue 3,000 Salaries Payable 0 Taxes Payable 0 An analysis of the accounts showed the following adjustment data: 1. Total property taxes of $7,800 for the prior six months have accrued, but not been recorded. 2. Aurora earned two thirds of the unearned revenue at the end for the year. 3. The amount shown in Prepaid Rent above, before adjustment, is for three years, starting January 1 of the current year. Book the year-end entry. 4. Legal services totaling $3,200 have been earned, but not yet billed. 5. Supplies on hand at year-end total $50. through Friday). This week, payroll is to be Salaries Payable Taxes Payable An analysis of the accounts showed the following adjustment data 1. Total property taxes of $7,800 for the prior six months have accrued, but not been recorded. 2. Aurora earned two thirds of the unearned revenue at the end for the year. 3. The amount shown in Prepaid Rent above, before adjustment, is for three years: shirting January 1 of the current year. Book the year-end entry 4. Legal services totaling $3,200 have been earned, but not yet billed. 5. Supplies on hand at year-end total $50. 6. Aurora pays its employees total salaries of $3,000 each Friday for the current five day work week (Monday through Friday). This week, payroll is to be paid Friday, January 4, 2022. Year end, December 31, 2021, falls on Monday of this week. 7. Equipment costing $48,000 was purchased on the first day of the fiscal year. Depreciation is only recorded at year end. The equipment has a ten year life. REQUIRED: Prepare the year-end adjusting entries for the Zitems above assuming NO adjusting entries have been made since the end of the prior fiscal year