Enter the balances in ledger accounts. Cash Bal. 15320 Accounts Receivable Bal. 17500 Allow. for Doubtful Accts. Bal. 1100 Land Bal. 369300 Buildings Bal. 150000 Accum. Depr.-Buildings Bal. Equipment Bal. 190400 Accum. Depr.-Equipment Bal. 74610 Prepaid Insurance Bal. Common Stock Bal. 436800 Retained Earnings Bal. Dues Revenue Bal. Green Fees Revenue Bal. 6429 Rent Revenue Bal. 16500 Utilities Expenses Bal. Salaries and Wages Expense Bal. Maintenance and Repairs Expense Bal. 29340 From the trial balance and the information given below, prepare annual adjusting entries. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter 0 for the amounts. List all debit entries before credit entries.) (1) The buildings have an estimated life of 30 years with no salvage value (straight-line method). (2) The equipment is depreciated at 10% per year. (3) Insurance expired during the year $3,370. (4) The rent revenue represents the amount received for 11 months for dining facilities. The December rent has not yet been received. (5) It is estimated that 12% of the accounts receivable will be uncollectible. (6) Salaries and wages earned but not paid by December 31,$3,686. (7) Dues received in advance from members $9,240 were recorded as Dues Revenue