Gleneagles Clinic adjusts its accounts at the end of each month. The Unadjusted Trial Balance as at 30 September 2019, before adjustment is as follows: The following information relates to month end adjustments: (1) The useful life of the medical equipment was estimated to be 20 years with no value at the end of its life. (2) Many patients pay in advance for major medical procedures. Fees of $6,000 were earned during the month by performing procedures on patients who had paid in advance. (3) Salaries eamed by employees during the month but not yet recorded amounted to $2,300. (4) On 1 September, Gleneagles Clinic had moved to a new office and paid 2 month's rent in advance. (5) Medical procedures performed during the month but not yet billed or recorded amounted to $4,600. You are required to prepare: (a) the adjusting entries required at 30 September 2019 (Omit Explanations); and (10 marks) (b) an Adjusted Trial Balance as at 30 September 2019. (12 marks)