On 31/12/2020, the following balances were extracted from the books of Al-Ala Commercial Company, which started its commercial activities at the beginning of the year 2020 70000 80000 12000 Buildings accounts receivable insurance expense Receipt papers Prepaid rent fund 500 6000 70000 The following was found after the inventory: 1- Buildings are depreciated at a rate of 1% annually 2- Bad debts were estimated at 4% of receivables 3- Spent insurance during the year at a value of 2,000 dinars - Receivables bear interest at 10% annually and they are issued on 2021.1 d. The rent paid in advance is a rent of 4 years from the date of 2021.1 Required: Write the necessary inventory adjustment entries on 12-31-2020