PART TWO The following transactions require adjustments in the trial balance. Prepare the adjusted trial balance. 1. Depreciation on equipment for the year was 500 SR. 2. Half of the insurance is relevant to next year. 3. Accrued but unpaid employee salaries were 1,000 SR. 4. ABC Co. rents out a property for 100 SR per month. 1500 SR was received in the year ended December 31, 2019 5. ABC has a bank deposit in which it receives an interest income of 100 SR per month. At year- end, it is found that ABC received 600 SR in total. Instructions (for both parts): a) Journalize and post the 2021 transactions. b) Prepare a trial balance on December 31. c) Prepare an adjusted trial balance on December 31. d) Prepare the income statement and owner's equity statement for 2021 and a classified balance sheet at December 31, 2021