Booktree, had the following separate situations occur during 2021. The companys accountant is preparing the annual financial statements at December 31, 2021 and has asked you to prepare the adjusting entries for each situation. Next to each transaction in the column of the respective account classification, write the 1) name of each account, 2) the dollar amount by which each account increases or decreases, and 3) either debit or credit to indicate the effect on the account, for each of the adjustments necessary at the end of December, 2021