Can someone please help me finish the ADJ TB Dec. 31, 2021

NOTE: You will need to use Excel functions for combining values to receive full credit. For instance, do not type in the totals for your trial balance - use the sum function in Excel. You will need to think about this carefully and separate equipment that was on hand at the beginning of the year from equipment purchased during the year (a) For equipment purchased PRIOR to 2021, the equipment has a $10,000 salvage value and a useful life of 9 years. The equipment sold during 2021 was on hand at the beginning of the year (b) For equipment purchased DURING 2021, the equipment has an \$9,000 salvage value and a 9-year useful life. Pre-paid rent needs to be adjusted. Assume the beginning balance of pre-paid rent represented rent from January 31 to September 1. 4 Salaries accrued but not yet paid are $6,500. 5 Accrue the interest on the note payable that was given for the purchase of equipment. 6 Utilities owed but not yet paid are $1,200. 7 Supplies on hand are $350. The income tax rate is 30% of income before taxes (note-you will need to calculate income before taxes before 8 you can make this last adjusting entryl). Our Favorite Store Post-Closing Trial Balance \begin{tabular}{|l|r|r|} \hline \multicolumn{3}{|c|}{ December 31, 2020 } \\ \hline \multicolumn{1}{|c|}{ Account Title } & Debit & \multicolumn{1}{c|}{ Credit } \\ \hline Cash & 86,100 & \\ \hline Accounts Receivable & 32,000 & \\ \hline Allowancefor Doubtful (Uncollectible) Accounts & & 1,400 \\ \hline Inventory & 50,000 & \\ \hline Supplies & 4,600 & \\ \hline Prepaid Rent & 15,000 & \\ \hline Equipment & 240,000 & \\ \hline Accumulated Depreciation-Equipment & & 50,000 \\ \hline Accounts Payable & & 42,000 \\ \hline Salaries Payable & & 800 \\ \hline Interest Payable & & 500 \\ \hline Income Taxes Payable & & 4,000 \\ \hline Notes Payable & & 30,000 \\ \hline Common Stock, \$5 par value & & 130,000 \\ \hline Additional Paid In Capital-Common & & 85,000 \\ \hline Preferred Stock, \$25 par value & & 25,000 \\ \hline Retained Earnings & & 59,000 \\ \hline & & 427,700 \\ \hline & & \\ \hline \end{tabular}