e following additional facts are collected for use in making adjusting entries prior to preparing financial statements for the

mpany's first three months.

a$.$ The December $31$ inventory count of computer supplies shows $$660$ still available.

b$.$ Three months have expired since the $12-$month insurance premium was paid in advance.

c$.$ As of December $31,$ Lyn Addie has not been paid for four days of work at $$115$ per day.

d$.$ The computer system, acquired on October $1,$ is expected to have a four$-$year life with no salvage value.

e$.$ The office equipment, acquired on October $1,$ is expected to have a five$-$year life with no salvage value.

f$.$ Three of the four months' prepaid rent have expired.

equlred:

Prepare journal entries to record each of the December transactions and events for Business Solutions.

a$.$ Prepare adjusting entries to reflect a through $f.$

b$.$ Post the journal entries to record each of the December transactions, adjusting entries to the accounts in the ledger.

Prepare an adjusted trial balance as of December $31,2021.$

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Post the journal entries to record each of the December transactions, adjusting entries to the accounts in the ledger.