Instructions Sarah Company's trial balance on December 31, 2016 (the end of its annual accounting period), included the following account balances before adjustments: Debit Credit Notes Receivable Insurance Expense Delivery Equipment Building Unearned Rent Notes Payable $10,000 3,000 14,000 60,000 $4,320 7,200 1,000 Reviewing the company's recorded transactions and accounting records for 2016, you find the following data pertaining to the December 31, 2016, adjustments