I understand how to do the journal entries, which I have listed already (I don't need this part shown.) What I need help with is A) Knowing how to find the final balance in the ledger. B) How to make a trial balance by moving the journal entries over C) How to make adjusting entries after

3/21/2023 Collected $405,000 in rent revenue. 3/23/2023 Paid $765,000 in dividends. 3/24/2023 Purchased new equipment for $1,640,000. Paid in cash. 3/28/2023 Property manager stole $608,000 of company funds. 3/30/2023 Paid $152,000 utility bill. Journal Entries Part 3 - Create a Trial Balance for Pyramid Co. using the balances from the ledger (or t-accounts) that you just finished. Keep in mind that the accounts in the trial balance should appear in order: assets, liabilities, equity, revenues, expenses, then gains and losses. Only accounts WITH a balance should be included, with only the final debit or credit balance. Also, make sure you include the totals of each column! If they don't balance, you'll know you need to go back and check your Part 4 - Make the necessary adjusting entries to record the following information available at the end of the fiscal period. Please remember that the description accompanying adjusting entries should include sufficient detail that your calculation can be checked by the auditor and duplicated next month. This means that your description should include the actual equation you used to come up with the value used in your journal entry. In making your entries, use ONLY existing accounts. You can see all of the company's existing accounts in the ledger in Part 2. As with the original entries, only the entries that annear in the hox helnw will he oraded. Adjusting Entry Information No depreciation has been recorded on the company's Land or new PPE. Pyramid Co.'s accounting staff believes that the Land has a useful life of 30 years with a $2,187,324 salvage value. They also believe that the new PPE has a remaining useful life of 18 years with a $340,858 salvage value. When calculating depreciation, keep in mind that Pyramid Co. does not use partial year depreciation. They record a full year of depreciation, regardless of when an asset was purchased. HINT: New PPE is the amount added this year, and is shown as the debit below the beginning balance of the Equipment account! Pyramid Co. recorded and paid interest on all of their outstanding notes 2 months ago. Payments are due on the notes every 6 months, and the interest rate on both notes is 4.5% (they were issued by the same bank with the same terms, just 2 years apart). Unlike the federal government, the state where Pyramid Co. does business charges property taxes instead of an income tax. These taxes are charged on an assessed market value assigned by the government for tax purposes; the assessed value does not match what Pyramid Co. actually paid for the assets. In fact, the assessed value comes out to 51% of the book value (historical costs - accumulated deprecation, if any) of the company's land owned at the end of the fiscal year. The property tax rate for 2023 is 5%. The taxes will be paid when they are due on May 1, 2023 . Part 5 - Create an Adjusted Trial Balance for Pyramid Co. that includes the values from your adjusting entries. In updating your account balances from the trial balance you may either directly adjust the accounts from your Trial Balance OR update the accounts in your ledger (or t-accounts). Either way is fine, as long as you highlight and label the adjusted balances in your ledger so that they are separate from the original balances. Please choose the method that makes the mos sense to you as you walk through the accounting cycle. 3/21/2023 Collected $405,000 in rent revenue. 3/23/2023 Paid $765,000 in dividends. 3/24/2023 Purchased new equipment for $1,640,000. Paid in cash. 3/28/2023 Property manager stole $608,000 of company funds. 3/30/2023 Paid $152,000 utility bill. Journal Entries Part 3 - Create a Trial Balance for Pyramid Co. using the balances from the ledger (or t-accounts) that you just finished. Keep in mind that the accounts in the trial balance should appear in order: assets, liabilities, equity, revenues, expenses, then gains and losses. Only accounts WITH a balance should be included, with only the final debit or credit balance. Also, make sure you include the totals of each column! If they don't balance, you'll know you need to go back and check your Part 4 - Make the necessary adjusting entries to record the following information available at the end of the fiscal period. Please remember that the description accompanying adjusting entries should include sufficient detail that your calculation can be checked by the auditor and duplicated next month. This means that your description should include the actual equation you used to come up with the value used in your journal entry. In making your entries, use ONLY existing accounts. You can see all of the company's existing accounts in the ledger in Part 2. As with the original entries, only the entries that annear in the hox helnw will he oraded. Adjusting Entry Information No depreciation has been recorded on the company's Land or new PPE. Pyramid Co.'s accounting staff believes that the Land has a useful life of 30 years with a $2,187,324 salvage value. They also believe that the new PPE has a remaining useful life of 18 years with a $340,858 salvage value. When calculating depreciation, keep in mind that Pyramid Co. does not use partial year depreciation. They record a full year of depreciation, regardless of when an asset was purchased. HINT: New PPE is the amount added this year, and is shown as the debit below the beginning balance of the Equipment account! Pyramid Co. recorded and paid interest on all of their outstanding notes 2 months ago. Payments are due on the notes every 6 months, and the interest rate on both notes is 4.5% (they were issued by the same bank with the same terms, just 2 years apart). Unlike the federal government, the state where Pyramid Co. does business charges property taxes instead of an income tax. These taxes are charged on an assessed market value assigned by the government for tax purposes; the assessed value does not match what Pyramid Co. actually paid for the assets. In fact, the assessed value comes out to 51% of the book value (historical costs - accumulated deprecation, if any) of the company's land owned at the end of the fiscal year. The property tax rate for 2023 is 5%. The taxes will be paid when they are due on May 1, 2023 . Part 5 - Create an Adjusted Trial Balance for Pyramid Co. that includes the values from your adjusting entries. In updating your account balances from the trial balance you may either directly adjust the accounts from your Trial Balance OR update the accounts in your ledger (or t-accounts). Either way is fine, as long as you highlight and label the adjusted balances in your ledger so that they are separate from the original balances. Please choose the method that makes the mos sense to you as you walk through the accounting cycle