Hodge Cols unadjusted trial balance as of December 31, 2021, appears below. Hodge Co. uses the perpetual inventory system. credits Debits 24,100 33,300 0 0 73,000 69,300 Account Title Canh Accounts receivable Supplies Prepaid rent Inventory office equipment Accumulated depreciation Accounts payable Salaries payable sotes payable Common stock Retained earnings Dividends Salon revenue Cost of goods sold Interest expense Salaries expense Bant expense Supplies expense Utilities exponse Total 10,800 26,900 3,800 38,000 80,000 12,350 7,600 188,000 103,000 0 33,150 14,800 2,800 6,800 367,850 367,850 Information necessary to prepare the year end adjusting entries appears below. 1. Hodge Co's office equipment was purchased in 2019 and is being depreciated using the straight-line method over an nine-year useful life with no salvage value 2. Accrued salaries at year-end should be $5,700 3. Hodge Co. borrowed $38,000 on September 1, 2021. The principal is due to be repaid in 12 years. Interest is payable twice a year on each August 31 and February 28 at an annual rate of 12%. 4. Hodge Co. debits supplies expense when supplies are purchased. Supplies on hand at year-end cost $580. 5. Prepaid rent at year-end should be $1,800. Required: Prepare the necessary December 31, 2021, adjusting entries for Hodge Co. If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Do not round intermediate calculations.) View transaction ist