he unadjusted trial balance as of December 31, 2021, for the Bagley Consulting Company appears below. December 31 is the ompany's reporting year-end. formation necessary to prepare the year-end adjusting entries appears below. . The buildings have an estimated useful life of 50 years with no salvage value. The company uses the straight-line depreciation method. D. The office equipment is depreciated at 10 percent of original cost per year. c. Prepaid insurance expired during the year, $1,650. . Accrued salaries at year-end, $1,300. . Deferred rent revenue at year-end should be $850