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The Stam Consulting Company began operations on December 1, 2021 The unadjusted trial balance of the Stam Consulting Company as of December 31, 2021 is found on the trial balance tab. The following information is required to prepare the necessary adjusting entries for the Stam Consulting Company found in chapter 3 1) The balance in Prepaid insurance represents a 24-month policy that went into effect on December 1, 2021. Review the unadjusted balance in Prepaid insurance, and prepare the necessary adjusting entry, If any 2) Based on a physical count, supplies on hand total $3,900. Review the unadjusted balance in Supplies, and prepare the necessary adjusting entry, if any. 3) The equipment is expected to have a 4.year useful life, and be worth about $9,000 at the end of four years. Review the unadjusted balance in Accumulated depreciation, and prepare the necessary adjusting entry, if any. 4) On December 26, the client paid a $13.200 60-day fee in advance, covering December 27 to February 24 Review the unadjusted balance in Unearned Consulting Revenue and prepare the necessary adjusting entry, if any. 5) Stam Consulting's sole employee earns $110 per day for a five-day workweek beginning on Monday and ending on Friday. The employee was last paid on Friday, December 26. Review the unadjusted balance in Salaries payable, and prepare the necessary adjusting entry, If any 6) In the second week of December, Stam Consulting agreed to provide 30 days of consulting services to a local fitness club for a fixed fee of $5,580. The terms of the initial agreement call for Stam Consulting to provide services from December 12, 2021. through January 10, 2022, or 30 days of service. The club agrees to pay Stam Consulting $5,580 on January 10, 2022, when the service period is complete. Review the unadjusted balance in Consulting revenue, and prepare the necessary adjusting entry, if any Prepare the required adjusting and closing entries for the Stam Consulting Company Journal entry worksheet Prepare the journal entry to close J. Stam, Withdrawals. Note: Enter debits before credits. Date Account Title Debit Dec 31 Credit Requirement General Journal 51 Cash Income St Owner General Balance Sheet Work Sheet Trial Balance Ledger Statement Equity You may view either the unadjusted, adjusted, or post-closing trial balance by choosing from the dropdown box below. Your choice will determine the reported values on the financial statement tabs. Unadjusted Stam Consulting Unadjusted Trial Balance Adjusted December 31, 2021 Post-closing Account Title Debit Credit 10,855 Supplies 5.200 Prepaid insurance 6,000 Equipment 37.800 Accounts payable 8.200 Uneared consulting revenue 13.200 J. Stam, Capital 36.000 J. Stam, Withdrawals 1.200 Consulting revenue Rental revenue 7,000 Salaries expense 750 Rent expense 1,870 Utilities expense 1.850 Total 375 65,150 $ 65,150 $ 2 2 2 2 2