need only requirement 2

1 The unadjusted trial balance as of December 31, 2021, for the Bagley Consulting Company appears below. December 31 is the company's reporting year-end. Credits 0 oints Debits 8,000 9,000 3,000 200,000 5 50,000 eBook Buildings Account Title Cash Accounts receivable Prepaid insurance Land bar Accumulated depreciation-buildings Office equipment Accumulated depreciation office equipment Accounts payable Salaries payable Deferred rent revenue Common stock Retained earnings 20,000 Print 100,000 References 40,000 35,050 Service reven 2 , 56,450 90,000 3, 7,500 37,000 Interest revenue Rent revenue Salaries expense Depreciation expense Insurance expense Utilities expense Maintenance expense Totals 30,000 15,000 452,000 452,000 Information necessary to prepare the year-end adjusting entries appears below. a. The buildings have an estimated useful life of 50 years with no salvage value. The company uses the straight-line depreciation method. b. The office equipment is depreciated at 10 percent of original cost per year. c. Prepaid insurance expired during the year. $1,000. d. Accrued salaries at year-end, $1.500. Mc Prepaid Insurance Land Beg bal Beg bal End bal End, bal Buildings Office Equipment Beg bal Beg bal End bal End, bal Accumulated Depreciation-Building Beg bal Accumulated Depreciation Office Equipment Beg bal End bal End, bal End, bal End bal. Salaries Expense Depreciation Expense Beg bal Beg bal End bal End bal Insurance Expense Utilities Expenses Beg bal Beg bal End bal. End, bal Maintenance Expense Beg bal. End bal