Excalibur Corporation sells video games for personal computers. The unadjusted trial balance as of December 31 appears on the following page. Information necessary to prepare the year-end adjusting entries appear below: 1. The office equipment was purchased two years ago and is being depreciated straight line over eight years with no salvage value. 2. Accrued salaries and wages at year end should be $4,500. 3. The company borrowed $30,000 on September 1. The principal is due to be repaid in 10 years. Interest on the note is payable twice a year: On August 31 and February 28 at an annual rate of 10% (or 5% every six months). 4. The company charges Supplies Expense when supplies are purchased. Supplies on hand at year end cost $500. 5. Prepaid rent at year end should be $1,000. Required: Complete the worksheet on the following page