Equipment 47,000 Accumulated depreciation-equipment Accounts payable Deferred revenue 4,200 Bank loan payable 146,100 Common shares 12,800 Retained earnings 31,800 Dividends declared 1,800 Sales 264,900 Cost of goods sold 169,500 Salaries expense 29,100 Utilities expense 5,500 Interest expense 8,700 Sales 264,900 Cost of goods sold 169,500 Salaries expense 29,100 Utilities expense 5,500 Interest expense 8,700 Income tax expense $535,2005,900$535,200 Additional information and adjustment data: 1. A 12-month insurance policy was purchased and was effective February 1, 2021. 2. There was $726 of supplies on hand on December 31 . 3. Depreciation expense for the year is $6,200 for the buildings and $4,700 for the equipment. 4. Salaries of $726 are accrued and unpaid at December 31 . 5. Accrued interest expense at December 31 is $737. 6. There was deferred revenue of $993 that still needed to be deferred as at December 31 . The balance had been earned. Of the deferred revenue that had been earned, the cost of goods sold was $1,800. 7. Of the bank loan payable, $10,039 is payable next year. 8. Income tax of $490 is due and unpaid. 9. A physical count of inventory indicates $23,058 on hand at December 31 . 10. Common shares of $2,830 were issued during the year. Post the adjusting entries. (Post entries in the order of journal entries presented in the previous part.) Prepaid Insurance Land Building 00 Building Accumulated Depreciation-Buildings Equipment Accumulated Depreciation-Equipment Deferred Revenue Salaries Payable Interest Payable Income Tax Payable Bank Loan Payable Cost of Goods Sold Salaries Expense Salaries Expense Depreciation Expense Utilities Expense Insurance Expense Supplies Expense