Exalicur Corporation seils video games for personal computers. The unad, usted trial bolance as of December $31,2024.$ appears

Selow. December $31$ is the company's reporting yearend. The company uses the perpetual inventory system.

nformation necessary to prepare the year$-$end adjusting entries appears below.

The office equipment was purchosed in $2022$ and is being deprecloted using the stroight$-$line method over an eight$-$year useful ilfe

with no residual value.

Accrued salaries at year$-$end should be $$8,400.$

The company borrowed $$32,400$ on September $1,2024.$ The principal is due to be repaid in $10$ years. Interest is payable twice a

year on each August $31$ and February $28$ at an annual rate of $10\%.$

The company debits supplies when supplies are purchased. Supplies on hand at year$-$end cost $$660.$

Prepoid rent expired during the period is $$14,900.$

Cash dividends paid to shareholders during the year amounted to $$10,500.$

RAC :

Res $2A$

Req$2B$

Rec $2C$

Rec$3$

Complete the worksheet below: