Hallmark Environmental Consultants is fust finishing its second year of operations. The company's unadjusted trial balance at Decembr 31, 2022, follows: Hallmark Environmental Consultants Unadjusted Trial Balance December 31, 2022 $ 35,030 64,000 0 40,000 11,300 3,120 18,000 80,000 . Cash Accounts Receivable Interest Receivable Notes Receivable Supplies Prepaid Insurance Prepaid Rent Office Furniture Accumulated Depreciation, Office Furniture Accounts Payable Wages Payable Unearned Consulting Fees Ben Hallmark, Capital Ben Hallmark, Withdrawals Consulting Fees Earned (Revenue) Interest Revenue Depreciation Expense, Office Furniture Wages Expense Insurance Expense Rent Expense Supplies Expense Total $ 25,000 29,000 183,550 28,000 269,320 480 0 152,000 0 72,000 3,900 507.350 507,350 Hallmark prepares adjustments cach December 31, 2022. The following additional information is available on Dec. 31, 2022. 1. The balance in the Prepaid Rent account represents three months of rent beginning Dec. 1, 2022. 2. 3. A count of the supplies on Dec. 31 revealed a balance remaining of $2,500. The office furniture was purchased on January 2, 2022 and has an estimated useful life of five years. After five years of use, it is expected that the furniture will be sold for $5,000. 4. It was determined that $15,000 of the unearned consulting fees had not yet been earned. 5. Interest of $90 had accrued on the note receivable for the month of December. 6. Accrued wages at July 31 totalled $9,500. 7. Accrued consulting fees at year-end totalled $4,600. 8. It was discovered that $8,000 of the balance in the Consulting Fees Earned account was for services to be performed in January 2023. Required: marks) A) Prepare the adjusting journal entries for December 31, 2022, based on the above. (20