Is there just on date for this journal entry Dec $31?$

The following in formation is from the trial balance Of the Basil Herb Cornvny. Accounts Payable Accounts Receivable Accumulated DepreciationEquipment Allowance for Doubtful Accounts Bond s Payable Cash Common Stock Discount on Bonds Payable Equipment Insurance Expense Interest Expense Invent ory Notes Payable (due 6/1"15) Pie-paid Rent Retained Earnings Salaries and Wages Expense Salaries and Wages payable Unearned Revenue S 234,000 164.000 225.000 16.500 1.000.000 325.000 60,000 17.100 950,000 30,000 16,900 200,000 90,000 824.000 178,000 17,600 15,000 (All Of the above accounts have their normal debit Or Credit balances.) Req u i red: Prepare adjusting journal entries at year end, December 3 1, 2014, for the Basil Herb Company using the following supplemental information. a. Unexpired insurance at 1213 1/14 is $22,500. b. The equipment hasa useful life of I S years with 10,000 salvage value. (Straight-line method being used) c. Interest accrued on the bondspayable is S16,000 as of 12/31/14. The discount is d. f. straight line amortized over the course of the bonds. Bonds were issued January l, 2014 for 918,000 due in 10 years paying interest semiannually on July l, and Jan. The unearned revenue of 15,000 was received June , 2014 to be earned evenly over the course of the year. The rent payment of $90,000 covered the six months from November 30, 2014 through May 31, 2015. Salaries and wages earned but unpaid at 12/31/12, S42,600.