On 31-12-2020 the following balances were extracted from the books of Al-Ala Trading Company, which started its commercial business at the beginning of the year 2020. Buildings 70000 Accounts receivable 80000 Insurance expense 12000 Arrest papers 500 Advance rent 6000 Fund 70000 After the inventory, it was found that: 1- Buildings depreciated at 1% annually 2- Bad debts were estimated at 4% of receivables 3- Insurance depleted during the year at a value of 2,000 dinars 4- Receivables bearing interest at 10% annually and are issued on 1.1.2021 5- The rent paid in advance is a 4 year rent from the date of 1.1.2021 Required: Write down the necessary inventory adjustment entries for 12-31-2020