Information necessary to prepare the year-end adjusting entries appears below 1 The office equipment was purchased in 2016 and is being depreciated using the straight-line method over an eight-year useful life with no salvage value 2 Accrued salares and wages at year-end should be $8,100 3. The company borrowed $32,100 on September 1, 2018. The principal is due to be repaid in 10 years. Interest is payable twice a year on each August 31 and February 28 at an annual rate of 10% The company debits supply expense when supplies are purchased Supplies on hand at year-and cost $840. 4 5. Prepaid rent at year-end should be $1,450 6 Dividends payable to shareholders at year end amounted to $10,125 Prepare the necessary adjusting entries and an adjusted trial balance