Ine unadusted tral Dalance as or vecemper 31,U4, tor the bags consulting Company appears DeIow. Vecemper 31 IS the company's reporting year-end. Information necessary to prepare the year-end adjusting entries appears below. a. The buildings have an estimated useful life of 50 years with no salvage value. The company uses the straight-line depreciation method. b. The office equipment is depreciated at 10 percent of original cost per year. c. Prepaid insurance expired during the year, $1,200. d. Accrued salaries at year-end, $900. e. Rent to customers who paid in advance has been provided for $6,800. Required: 1. From the trial balance and information given, prepare adjusting entries. 2 . Post the beginning balances and adjusting entries into the appropriate T-accounts. 3. Prepare an adjusted trial balance. 4. Prepare closing entries. 5. Prepare a post-closing trial balance