Name: The accountant for Evans Landscaping, Inc. prepared the following trial balance at December 31, 2022 Debit $ 5,700 Credit Cash: Accounts Receivable. 4,500 Prepaid Insurance Equipment.. 2,100 15,000 $ 3,300 Accounts Payable. Note Payable. 5,000 12,600 Capital Stock Retained Earnings, January 1, 2022. 0 Dividends... 2,300 Landscaping Revenues.. 21,800 Supplies Expense 1,600 Wages Expense. 7,700 Utilities Expense. 1,700 Rent Expense... 2,100 $42,700 $42,700 Additional information items: a. The $5,000 Note Payable is a 9%, 6-month note dated November 1, 2022. b. A count of the supplies on December 31, 2022, shows $400 in supplies on hand. c. The Prepaid Insurance is for a 10-month policy; paid on September 1, 2022 d. The Equipment has a life of 10 years, was purchased on May 1, 2022, and Evans uses the straight-line method of recording depreciation. Evans expects that the equipment will have a $3,000 salvage value. e. Landscaping Revenues includes a $750 prepayment by a client on November 30, 2022 for a landscaping services to be rendered for three months. f. Evans pays their employees each Friday for the work week ending on that day. The total amount of weekly Wages Expense is $200. December 31, 2022 is on a Thursday. REQUIRED: On the following page, prepare adjusting entries for a through f for the year 2022. In Column 1 indicate whether the entry is (A) an accrual, (D) a deferral, and (C) a cost allocation. In Column 2, indicate whether a reversing entry would be (R) required, (N) not prepared, or (O) optional. Show all calculations in the spaces below and the following page! Round calculations to nearest whole dollar! b)