Mustafa is a lawyer specializing in corporate law. Provided is the unadjusted trial balance taken on December 31, 2021: Mustafa Legal Services Unadjusted Trial Balance December 31, 2021 Particulars Cash Office Supplies Prepaid Insurance Debit Credit 75,000 8,000 12,000 Office Equipment 150,000 Computer Equipment 60,000 Notes Payable 50,000 Accounts Payable 5,000 Capital 114,000 Drawing 35,000 Service Revenues 390,000 50,000 120,000 10,000 39,000 559,000 559,000 Rent Expense Salaries Expense Telephone Expense Utilities Expense Totals Information for year-end adjustments: a. Office supplies on hand at year-end amounted to OMR 3,000. b. A premium of OMR 12,000 for a one-year insurance policy was paid on Dec. 1, 2021. c. Salaries earned by legal aide, which have not been paid, amounted to OMR 3,000. d. Revenues earned but unbilled on December 31, 2021 were OMR 6,000. A. Prepare the necessary adjusting entries on December 31, 2021. B. Prepare the adjusted trial balance