Barakah Cuisines Enterprise prepares quarterly financial statements. Below are listed some selected accounts and their balances in the December 31, 2020 trial balance before any adjustments have been made. Barakah Cuisines Enterprise Trial Balance (Selected Accounts) December 31, 2020 Accounts title Debit Credit Supplies 3,200 Prepaid insurance 4,200 16,200 1,200 Equipment Accumulated depreciation - Equipment Buildings Accumulated depreciation - Buildings 20,000 2,000 Unearned rent revenue 1,500 Capital 30,000 Revenue 8,900 43,600 43,600 An analysis of the account shows the following 1. A physical count of supplies revealed $1,400 on hand on December 31. 2. Insurance expires at the rate of $150 per month 3. Equipment has been depreciated $275 per month and buildings being depreciated $450 per month 4. The amount of unearned rent revenue that remains unearned at December 31 is $700. 5. Accrued salaries at December 31 is $2,450. REQUIRED: Prepare the adjusting entries that should be made by Barakah Cuisines on December 31, assuming that adjusting entries are made quarterly. (10 Marks)