Next Job, Inc., provides employment consulting services. The company adjusts its accounts monthly but performs closing entries annually on December 31. The firm's unadjusted trial balance dated December 31, 2015, is shown on the following page. Other Data Accrued but unrecorded and uncollected consulting fees earned total $25,000 at December 31, 2015. The company determined that $15,000 of previously unearned consulting services fees had been earned at December 31, 2015. office supplies on hand at December 31 total $300. The company purchased all of its equipment when it first began business. At that time, the estimated useful life of the equipment was six years (72 months). The company prepaid its nine-month rent agreement on June 1, 2015. The company prepaid its six-month insurance policy on December 1, 2015. Accrued but unpaid salaries total $12,000 at December 31, 2015. On September 1, 2015, the company borrowed $60,000 by signing an eight-month, 4 percent note payable. The entire amount, plus interest, is due on March 1, 2016. The company's accounting firm estimates that income taxes expense for the entire year is $50,000. The unpaid portion of this amount is due early in 2016. a. Prepare the necessary adjusting journal entries on December 31, 2015. Also prepare an adjusted trial balance dated December 31, 2015. b. From the adjusted trial balance prepared in part a, prepare an income statement and statement of retained earnings for the year ended December 31, 2015. Also prepare the company's balance sheet dated December 31, 2015. c. Prepare the necessary year-end closing entries. d. Prepare an after-closing trial balance. e. Compute the company's average monthly insurance expense for January through November of 2015. f. Compute the company's average monthly rent expense for January through May of 2015. g. If the company purchased all of its office equipment when it first incorporated, for how long has it been in business as of December 31, 2015? h. Assume that the company had a note payable outstanding on January 1, 2015, that it paid off on April 1, 2015. How much interest expense accrued on this note in 2015