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Required information [The following information applies to the questions displayed below) Jaguar Auto Company provides general car maintenance to customers. The company's fiscal year-end is December 31, The December 31, 2018, trial balance (before any adjusting entries) appears below. Accounts Debits Credits Cash $ 20,000 Accounts Receivable 14,600 Supplies 25.000 Prepaid Insurance 21,600 Equipment 91,000 Accumulated $ 30,000 Depreciation Accounts Payable 11,600 Salaries Payable Utilities Payable Interest Payable o Notes Payable 33,000 Common Stock 31,000 Retained Earnings 9,600 Dividends 2,600 Service Revenue 227,200 Salaries Expense 156,000 0 227,200 Service Revenue Salaries Expense Depreciation Expense Insurance Expense Supplies Expense Utilities Expense Interest Expense 156,000 0 0 0 11,600 0 Totals $342,400 $342,400 Information necessary to prepare the year-endi adjusting entries appears below. a. Depreciation on the machines for the year is $9,600. b. Employee salaries are paid every two weeks. The last pay period ended on December 23. Salaries earned from December 24 through December 31, 2018, are $3,600. c. On September 1, 2018, Jaguar borrows $33,000 from a local bank and signs a note. The note requires interest to be paid annually on August 31 at 9%. The principal is due in five years. d. On March 1, 2018, the company purchases Insurance for $21,600 for a one-year policy to cover possible injury to mechanics. The entire $21,600 was debited to Prepaid Insurance at the time of the purchase. e. $4,600 of supplies remains on hand at December 31, 2018 Information necessary to prepare the year-end adjusting entries appears below. a. Depreciation on the machines for the year is $9,600. b. Employee salaries are paid every two weeks. The last pay period ended on December 23. Salaries earned from December 24 through December 31, 2018, are $3,600. c. On September 1, 2018, Jaguar borrows $33,000 from a local bank and signs a note. The note requires interest to be paid annually on August 31 at 9%. The principal is due in five years. d. On March 1, 2018, the company purchases insurance for $21,600 for a one-year policy to cover possible injury to mechanics. The entire $21,600 was debited to Prepaid Insurance at the time of the purchase. e. $4,600 of supplies remains on hand at December 31, 2018. f. On December 30, Jaguar receives a utility bill of $2,000 for the month. The bill will not be paid until early January 2019, and no entry was recorded when the bill was received. ces Required: 1., 2. & 6. Enter the unadjusted balances from the trial balance and post the adjusting entries to the T-accounts, and post the clos entries to the T-accounts. Cash Accounts Receivable Beg. Bal Beg. Bal. End. Bal End. Bal 0