Howarth Company's fiscal year-end is December 31. Below are the unadjusted and adjusted trial balances Title Debits Credits Debits Credits Cash Accounts receivable Prepaid rent Supplies Inventory Note receivable Interest receivable office equipment Accumulated depreciation Accounts payable Salaries and wages payable 53,000 38,000 2,075 1,575 63,000 33,000 53,000 38,000 1,200 800 63,000 33,000 1,650 48,000 48,000 14,700 37,000 21,800 37,000 6,500 Note payable Interest payable 53,000 Deferred rent revenue Common stock Retained earnings 53,000 2, 800 2,300 49,000 29,600 Sales revenue Rent revenue Interest revenue 49,000 29, 600 247,000 6, 600 247,000 4,300 1,650 Cost of goods sold salaries and wages expense Rent expense Depreciation expense Suppiies expense Interest expense Advertising expense Totals 129,000 47,700 11,225 129,000 54,200 12,100 7.100 2,100 8,500 1, 325 5,700 3,300 436,900 436.900 454,950 454,950 Required Prenare the adiustina iournal entries that were recorded at Decemher 31 2018 i (if no entrv is reauired for a narticular ev 3 4 5 9