Kasten Company's trial balance at December 31, 2005, includes the following: (Each account has a normal balance.) Part A: Using the above data and the additional data below, prepare in general journal format, the necessary adjusting entries at December 31, 2015, the end of the company's accounting year. Use any additional accounts needed when preparing your journal entries. No adjusting entries have yet been made. The balance in the Prepaid Rent account represents the amount paid on November 1, 2015, for rent covering a twelve-month period from November 1, 2015 through October 31, 2016. Depreciation for the Month of December (the only month where depreciation had not yet been recorded) was $ 1, 754. Supplies actually on hand at December 31, 2015, have a cost of $200. The income tax expense for the year is estimated to be $10,000. The Company has 20 employees who are each paid $80 per day for a 5-day workweek. The employees are paid each Friday. This year the accounting period ends on Tuesday. Prepare the December 31 year-end adjusting journal entry Barnes Company should make to accrue wages