On the worksheet attached, you will find the unadjusted trial balance of Adanac Landscaping Services for its year ended October 31, 2018. You have been asked to assist Adanac's bookkeeper with the completion of the adjusting entries and the adjusted trial balance on the attached working papers. In discussion with Ben Brar, the owner, while sipping some fresh coffee, he informs you that 1. The general manager of the business is paid monthly. Her salary is $60,000 per year. She is paidon the 5th day of each month, for employment services provided during the previous month. 2. The business ordered and paid for its new work truck on January 1, 2018. It was delivered to Adamec on February 4, and was put to use that day. The truck's estimated useful life is 10 years, with an estimated residual value of $4,000. Depreciation is recorded to the nearest whole month. 3. The temporary investment is a term deposit with an interest rate of 4% per year. The term deposit was purchased on May 1, 2018 and interest for the first year of the investment will be received on April 30, 2019. 4. Adanac entered into a bank loan on January 1, 2018 to buy the truck. Adanac paid $4,000 towards the purchase price, and borrowed the rest of the money for the purchase. The interest rate on the loanis 4% per year. Interest is paid every six months, at the end of June and at the end of December each year. The first loan repayment of $6,000 will be on January 1, 2019 5. During its 2018 business year, the business purchased $4,000.00 of office supplies. Adanac counts its supplies at the end of each month, and adjusts the general ledger for these counts. At October 31, 2018. Ben Brar stated that the business had used on average $300 of supplies per month for the year then ended. 6. Adanac's clients typically pay for services provided to them at the time that the services are completed. However, consulting services were provided to Adanac's newest client during October, and the bill of $4,000 was provided to the client. However, the amount was not received prior to the end of October, nor was the bill recorded in the accounts of the business. 7. Adanac's office rent expense is based upon its revenue. Rent expense for the year ended October 31, 2018 is to be 10% of the consulting fees earned amount in the unadjusted trial balance. Each month, the business has made rental instalment payment of $1,500, and the final amount will be paid in November of 2018. 8. In order to be able to lease the office space, the business required a rental insurance policy. A 12-month policy was purchased on February 1 just before the lease was signed. 9. Adanac has entered into a contract with a new client. Adanac has agreed to to provide consulting services from November through December 2018 at a rate of $8,000 per month. The contract was signed on October 15, 2018 and a cash deposit of $8,000 was received at the same time. This $8,000 is the only amount not earned by Adanac at October 31. 10. The electricity bill for October in the amount of $300 arrived via mail on November B, 2018. It has not yet been paid, nor has it been recorded in the accounts of the business. REQUIRED - PLEASE COMPLETE THE FOLLOWING FOR LADD AGENCIES: (45 marks) 1. Prepare adjusting journal entries in proper general journal form for the above on the attached general journal page (30 marks). 2. Enter the adjusting journal entries to the attached adjustments column on the attached trial balance page (10 marks). 3. Complete the adjusted trial balance columns on the attached trial balance page