I added all the available headings to make it easier. thanks

Question 1 (30 points) X-cell Inc. is just finishing another year of operations. The company's unadjusted trial balance at December 31, 2014 is shown below. The following additional information is available at December 31 for the year just ended : a. Accrued salaries at year-end totalled $10,000. b. The Building was purchased in a previous year and will be sold for $10,500 after being used for ten years c. Interest of $230 on notes receivable is unrecorded and unpaid. d. $1,500 of the rent paid to X-cell Inc. in advance has been earned. e. The estimated yearly depreciation on the equipment is $500. f. A review of the unadjusted balance in the prepaid rent account shows a remaining balance of $10,000 at the end of the year. g. $1,150 of the television advertising paid for in advance has been used. h. The yearly depreciation on the furniture is $800. Use this information to prepare adjusting entries at December 31, 2014, based on the above. Enter the adjustment letter as the description The dates must be entered in the format dd/mmm (ie. 15/Jan). General Journal Account/Explanation Page GJS F Debit Credit Date + - + - X-cell Inc. Unadjusted Trial Balance December 31, 2014 Debit Credit Accounts Payable 450 Accumulated Depreciation, Building 8,050 Accumulated Depreciation Equipment 9,500 Accumulated Depreciation, Furniture 13,900 Advertising Expense 10,500 Building 91,000 Share Capital 263,400 Cash 106,200 Depreciation Expense, Building 0 Depreciation Expense, Equipment 0 Depreciation Expense, Furniture 0 Equipment 39,400 Furniture 43,200 Interest Earned 12,500 Interest Receivable 0 Notes Receivable 14,500 Prepaid Advertising 5,100 Prepaid Rent 13,500 Rent Earned 2,600 Rent Expense 13,600 Retained Earnings 34,000 Salaries Expense 14,200 0 Salaries Payable Unearned Rent 7,250 Utilities Expense 450 Totals 351,650 351,650 + + - + Choose an Account or Heading Categories: Accounts and Headings: All Accounts Payable Assets Accounts Receivable Liabilities Accumulated Depreciation, Automobiles Equity Accumulated Depreciation, Boats Equity Accumulated Depreciation, Building Revenues Accumulated Depreciation, Equipment Expenses Accumulated Depreciation, Furniture Other Accumulated Depreciation, Land Improvements Accumulated Depreciation, Machinery Accumulated Depreciation, Trucks Advertising Expense Advertising Payable Automobiles Boats Bonds Payable Building Cash Commissions Earned Search: Erase Cancel Choose an Account or Heading Categories: Accounts and Headings: All Commissions Earned Assets Consulting Revenue Earned Liabilities Depreciation Expense, Automobiles Equity Depreciation Expense, Boats Equity Depreciation Expense, Building Revenues Depreciation Expense, Equipment Expenses Depreciation Expense, Furniture Other Depreciation Expense, Machinery Depreciation Expense, Trucks Dividends Equipment Furniture Income Summary Insurance Expense Interest Earned Interest Expense Interest Payable Interest Receivable Search: Erase Cancel Choose an Account or Heading ategories: Accounts and Headings: II Interest Receivable Assets Investment in Bonds iabilities Land Equity Land Improvements Equity Long-Term Notes Payable Revenues Long-term Investment in Shares Expenses Machinery Other Mortgage Payable Notes Receivable Office Supplies Expense Prepaid Advertising Prepaid Insurance Prepaid Interest Prepaid Rent Property Taxes Expense Property Taxes Payable Rent Earned Rent Expense Search: Erase Cancel A Choose an Account or Heading ategories: Accounts and Headings: Prepaid Rent ssets Property Taxes Expense abilities Property Taxes Payable quity Rent Earned Equity Rent Expense Revenues Rent Payable Expenses Rent Receivable Other Retained Earnings Salaries Expense Salaries Payable Share Capital Short-Term Notes Payable Supplies Supplies Expense Trucks Unearned Consulting Revenue Unearned Rent Utilities Expense Search: Erase Cancel