CP 35 The following are account balances of Graham Corporation: 1. Enter the unadjusted balance for each account in the following T accounts: Rent Receivable, Prepaid Insurance, Interest Payable, Rent Earned, Insurance Expense, and Interest Expense. 2. Reconstruct the adjusting entry that must have been recorded for each account. General ledger account numbers are not necessary. 3. Post these adjusting entries and agree ending balances in each T account to the adjusted balances above. 4. List revenue and expense amounts for the period.