Kim’s Nursery sells a wide variety of plants and offers courseson summer and winter garden maintenance. Kim Linge prepared theunadjusted trial balance in December 2021, shown below. Kim’sNursery Unadjusted Trial Balance as of December 31, 2021 DR ($)Cash 17,760 Supplies for course 11,730 Plant 36,980 Prepaidinsurance 1,800 Tractor 9,900 CR ($) -Accumulated depreciation -Tractor 660 Building 67,000 -Accumulated depreciation - Building43,550 Land 148,000 Accounts payable 560 Unearned course revenue2,700 Kim Linge, Capital 181,890 Kim Linge, Withdrawal 6,000 Courserevenue 220,640 Cost of course revenue 90,940 Salaries expenses42,000 Utilities expenses 16,250 Maintenance expenses 1,640 Accountreceivable - Supplies expenses - Depreciation in tractor -Depreciation in building - Insurance expenses - Accrued expenses -450,000 450,000 2 Data needed for year-end adjustments are asfollows: 1. Course revenue earned but unbilled on December 31 were$4,500. 2. Supplies for courses on hand on December 31, 2021,$3,620. 3. The depreciation for the tractor and building are $660and $1,675 respectively. 4. The one-year insurance policy waspurchased on July 1 of the current year. It was the only policy inthe account. 5. December 31, 2021, is the last working day of thefinancial year for the six employees, and they have been fully paidto year-end. Kim Linge agreed to award each employee a $1,500 bonusto be paid to them on January 15, 2022. REQUIRED a) Copy theunadjusted trial balance to a worksheet showing the total of thedebit and credit columns. (20 marks) b) Enter the adjustment datafrom 1. to 5 into the adjustment column. (54 marks) c) Place thefinal balances of the accounts in the “ADJUSTED TRIAL BALANCECOLUMNS”. (26 marks)