can you clarify with doing the adjusted entries, T-accounts, and the adjusted trial balance?
Adjusting \& Other Entries: December 31: In reviewing the bank statement, we find that during December, $2,100 in revenue was incorrectly debited to inventory instead of cash (the credit was correct). December 31: Determine that we eamed (but haven't received) $11,300 in interest revenue on our savings account during the year. December 31: We eamed $10,900 in sweets sales revenue during December 2025 that was paid for in advance by our customers. The cost of those sweets was $4.900. Prepare entries to record both the sale and cost of goods sold. Record both entries. December 31: Entire year's advertising (\$1,200 per month) was paid in advance on January 1,2025 (recorded in January) - one month of Prepaid Advertising remains to be recorded as Advertising Expense. December 31: Determined that $3,000 of supplies remain at the end of the period. December 31: December utilities are \$1,499. The bill will be paid in January 2026. Utilities Expense and a Utilities Payable should be recorded. December 31: The company has not recorded bad debt expense for 2025. Sinfully uses the Aging of Receivables approach and estimates that the ending balance in the Allowance for Bad Debts should be $6,900 (Hint: Chapter 8). December 31: The long term note payable was recorded on August 1, 2025. The interest and the note are due on July 31, 2030. Interest rate is 9.5%. Record 2025 interest expense. December 31: Calculate Net Income Before Taxes and then record income taxes as 35% of this number (use the Multiple-Step Income Statement) - use this tax \# to record the final adjusting entry for Income Tax Expense \& Income Tax Payable AND as the Income Tax Expense figure in your Multiple-Step Income Statement. Note The taxes will be paid in March 2026. December 31: The bookkeeper forgot to enter a journal entry into the system. Therefore, you must also record an entry for a $11,500 dividend payment that the company made to its shareholders. (Debit Dividends \& Credit Cash). This entry will not affect the tax entry above, as Dividends are not recorded on the income Statement (but instead reduce RE on the Statement of RE). \begin{tabular}{c|cc|c} \multicolumn{2}{c}{ Cash } & \multicolumn{2}{c}{ Accounts Receivable } \\ \hline 105,800 & & & \end{tabular} Utilities Payable Dividends Utilities Expense \begin{tabular}{c|lc|l} \hline 3,400 & & \\ \cline { 4 - 5 } & & & \end{tabular} \begin{tabular}{l|l} \multicolumn{2}{c}{ Supplies Expense } \\ \hline obte & \end{tabular} Bad Debt Expense Adjusting Entries Dec.31cashinventory$2100$2,100InterestReceivable$11,300$11,300 unearned evenve $10,400 Sales Revenve $10,900 cost of Goods sold $4,400 inventory $4,900 Advertsing Expense $1,200 prepaid advertisement $1,200 supplies Expense $3,000 Supplies $3,000 Utilities Expense $1,499 utilities payable $1,499 Bad debts Expense $6,900 Allowance for Bad Detts $6,900 Interest Expense $ interest payable Sinfully Sweet Desserts Adjusted Trial Balance December 31, 2025 . 1A Cintmmant Statement of Retained Earnings Sinfully Sweet Desserts Statement of Retained Earnings For the Year Ended December 31, 2025 Balance Sheet Sinfully Sweet Desserts Balance Sheet As of December 31, 2025