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Part 1 - Adjusting Entries (20 points) The following trial balance was taken from the books of Fisk Corporation on Dec. 31st, 2014. Account Debit Credit $ 9,000 40.000 10,000 $ 1,800 44,000 4,800 110,000 Accounts Receivable Notes Receivable Allowance for Doubtful Accounts Inventory Prepaid Insurance Equipment Accumulated Depreciation--Equip. Accounts Payable Common Stock Retained Earnings Sales Revenue Cost of Goods Sold Salaries and Wages Expense Rent Expense Totals 15,000 10,800 44,000 55,000 280,000 126,000 50,000 12.800 $406.600 S406.600 At year end, the following items have not yet been recorded. a. Insurance expired during the year, $2,000. b. Estimated bad debts, 1% of gross sales. c. Depreciation on equipment, 10% per year on original cost. d. Interest at 5% is receivable on the note for one full year. e Accrued salaries and wages at December 31, 85,800. Instructions: Prepare the necessary adjusting entries. 5