Cloud must make adjusting entries related to the following items:- 1. Supplies on hand at year-end, \\( \\$ 3000 \\). 2. Nine months of rent \\( (\\$ 27000) \\) was paid in advance on April 1, 2015. No rent expenses has been recorded since that date. 3. Depreciation expenses has not been recorded on the building for 2015. The building has a useful life of 20 years. 4. Employees work from Sunday through Thursday. Unpaid salaries for the month of December is \\( \\$ 5000 \\). 5. Service revenue of \\( \\$ 16000 \\) credit sales must be recognized 6. A client paid \\( \\$ 40000 \\) in advance for consulting services to be provided evenly from July 1,2015 , through February 28,2017 . None of the revenue from this client has been recorded. 7. The company lent \\( \\$ 13000 \\) on Dec 1 to another company, and issued a 90 days note at \15 interest. Requirements:- 1. Prepare the adjusted trial balance for the whole year. 2- Prepare the income statement and the balance sheet on December 31, 2015. 35 Point 10 points