Ben Brown, the owner of Ben's Consulting Services, has been in business for two years. The unadjusted trial balance for December 31, regarding the year just ended, follows. Ben's Consulting Services Unadjusted Trial Balance December 31, 2022 Credit Debit $5,800 4,955 420 4,200 12,600 46,000 Account Cash Accounts Receivable Office Supplies Prepaid Advertising Prepaid Rent Truck Accumulated Depreciation, Truck Accounts Payable Interest Payable Salaries Payable Unearned Consulting Fee Notes Payable Ben Brown, Capital Ben Brown, Drawings Consulting Fees Eamed Depreciation Expense, Truck Salaries Expense Interest Expense Rent Expense Office Supplies expense Advertising Expense Utilities Expense Totals $0 3,900 0 0 8,000 15,600 34,000 3,650 77,534 0 24,960 2,045 26,000 1,486 2.118 4,800 $139,034 * $139,034 The following additional information is available on December 31, 2022. C. a. Accrued salaries year end totaled $6,850. b. $2,300 of the balance in the Prepaid Advertising Account had been used. The truck was purchased on Jan 1, 2022. It has a estimated useful life of 5 years. d. The December utility bill for $670 was received on December 31. It is unrecorded and unpaid. e. The balance in the Prepaid Rent is for four months of rent beginning October 1. f. A count of the office supplies on December 31 showed $124 remaining. g. Accrued consulting fees earned at year end were $1,530. h. $1,724 of the balance in the Uneamed Consulting Fees remained unearned at December 31. i. December's interest in the amount of $330 had accrued on the Notes Payable. Instructions: Prepare the annual adjusting journal entries based on the information in the unadjusted trial balance and the above additional information