Mr. Jose Calves operates an accounting firm and the following unadjusted ledger balances as of December 31 of the current year are made available. Cash 30,250.00 Jose Clabes drawing 40,400 Accounts receivable 50,000.00 Fees earned 439,500.00 Notes receivable 20,000.00 Rental Income 0.00 Accrued interest income 0.00 Rent expense 55,000 Prepaid insurance 0.00 Salary expense 215,500.00 Office equipment 91,600.00 Utilities expense 16,500.00 Accumulated 18,320.00 Insurance expense 7,200.00 depreciation Accounts payable 9,250.00 Supplies expense 5,400.00 Accrued salary 0.00 Depreciation expense 0.00 expense Accrued rent expense 0.00 12,600.00 Miscellaneous expense Unearned rental income 12,500.00 Interest income 0.00 Jose Calves capital 64,880.00 The data needed to determine the year-end adjustment are as follows: 1. Office supplies used during the year amounted to 4,050. 2. One year insurance premium was paid on April 1 of the current year. 3. Office equipment has a useful life of 10 years without salvage value. 4. Monthly rental for December in the amount of 5,000 was due but not yet paid. 5. Accrued fees earned but not yet collected, 10,000. 6. Unpaid salaries and wages at December 31 were 4,400. 7. Unearned rental income as of December 31 were at 6,500. 8. The 60-day, 12% note receivable was received on December 1. Required: A. Prepare the necessary adjusting entries. B. Prepare a 6-column worksheet with the following column heading. Unadjusted Trial Balance. C. Prepare an adjusted trial balance at December 31.