I am completly lost... If dont right I will rate! Thank you so much! ( This is the balance sheet with the adjusted entries)

Here is the Adj. TB

December Transactions: Dec. 1 Amber Kim, Owner contributed land on the river (worth $85,000) and a small building to use as a rental office (worth $35,000) in exchange for capital. (First transaction has been done for you - see Journal Entries and T-Accounts) 1 Prepaid $3,000 for three months' rent on the warehouse where the company stores the kayaks. 2 Purchased kayaks signing a note payable for $7,200 4 Purchased office supplies on account for $500. 9 Received $4,700 cash for kayak rentals to customers. 15 Rented kayaks to customers for $3,500, but will be paid next month. 16 Received a $850 deposit from a kayak rental group that will use the kayaks next month. 18 Paid the utilities ($150) and telephone bills ($175) from last month. 19 Paid various accounts payable, $2,000. 20 Received bills for the telephone ($250) and utilities ($300) which will be paid later. 30 Paid wages of $1,800. 31 Amber Kim withdrew cash of $400 from the business. Adjusting Entries (see Chapter 3 for examples of adjusting entries) At December 31, the business gathers the following information for the adjusting entries: a. Office supplies on hand, $200 b. Rent of one month has been used. (Hint: see Chapter 3 for adjusting for prepaids) c. Determine the depreciation on the building using straight-line depreciation. Assume the useful life of the building is five years and the residual value is $5,000. (Hint: The building was purchased on December 1.) d. $400 of unearned revenue has now been earned. e. The employee who has been working the rental booth has earned $1,250 in wages that will be paid January 15, 2021. f. Kim Kayaks has earned $1,850 of kayak rental revenue that has not been recorded or received g. Determine the depreciation on the kayaks purchased on November 3 using straight-line depreciation. Assume the useful life of the kayaks is 4 years and the residual value is $0. h. Determine the depreciation on the kayaks purchased on December 2 using straight-line depreciation. Assume the useful life of the kayaks is 4 years and the residual value is $0. i. Interest expense accrued on the notes payable, $50. G H . I XX XX XX B C D E F KIM KAYAK COMPANY Balance Sheet December 31, 2020 Assets Current Assets: Cash Accounts Receivable Office Supplies Prepaid Rent Total Current Assets Property, Plant, and Equipment: Land Building Less: Accu. Depr.-Building Kayaks Less: Accu. Depr.Kayaks Total Plant Assets Total Assets XX XX XX XX XX XX XX XX XX Liabilities XX XX XX Current Liabilities: Accounts Payable Wages Payable Utilities Payable Telephone Payable Unearned Revenue Interest Payable Total Current Liabilities XX XX XX XX Long-term Liabilities Notes Payable Total Liabilities XX XX Owner's Equity Kim, Capital XX Total Liabilities and Owner's Equity XX 01 01 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 84 35 36 87 38 KIM KAYAK COMPANY Adjusted Trial Balance December 31, 2020 Account Title Balance Debit Credit Cash 12,325 Accounts Receivable 7,600 Office Supplies 200 Prepaid Rent 2,000 Land 85,000 Building 35,000 Accumulated Depreciation - Building 500 Kayaks 12,000 Accumulated Depreciation - Kayaks 350 Accounts Payable 3,050 Utilities Payable 1,250 Wages Payable 50 Telephone Payable 300 Unearned Revenue 250 Interest Payable 450 Notes Payable 7,200 Kim, Capital 136,000 Kim, Withdrawals 550 Service Revenue (Kayak Rental Revenue) 14,850 Rent Expense 2,200 Utilities Expense 450 Wages Expense 4,550 Telephone Expense 425 Interest Expense 50 Office Supplies Expense 1,050 Depreciation Expense - Kayaks 350 Depreciation Expense - Buildings 500 164250 164250 *Your amounts on this Adjusted Trial Balance come from your T- Account totals after posting your Adjusting Journal Entries. Journal Entries - December T-Accounts Unadjusted Trial Balance Adjusting Jour