please answer on excel sheet file

rroblem Information for making the year-end adjusting entries for Castiel Corp appears below. On March 1, 20x2, Castiel purchased a three-year liability insurance policy at a cost of $5.983. Castiel's accounting policy is to record prepaid insurance transactions as expenses and to make appropriate year-end adjusting entries On November 30, 20x2, Castiel renewed the annual lease on a building by paying the full amount of rent one year in advance on November 30, amounting to $30,000, which was recorded as prepaid rent. On May 1, 20x1, Castiel purchased twenty-four $1.000 bonds of the local city at a cost of $24,000. The stated annual interest rate on the bonds is 5 percent, payable quarterly on May, August 1, November 1, and February 1. Castiel correctly recorded the interest received up to and including November 1. Castiel's depreciable assets have a cost of $85.000 and are being depreciated on a straight-line basis with an estimated 20-year useful life and estimated residual value of $15,000 At the end of 20x2, Castiel's revenue account had a credit balance of $3.200.000 During 20x2, Castiel received S245,000 in advances, S130,000 of the proceeds was credited to revenue, and the remainder was credited to deferred revenue. At the end of 20x2, advances of S60,000 were still uneared. Salary transactions during 20x2 appear as follows: Salaries Payable $7,500 $19,500 Salary payments in January 20x2 Balance, January 1, 20x2 Salaries Expense Salary payments Feb 1 through December 26 S267,000 Salaries of $9,700 are payable at December 31. The following information concerning advertising accounts was taken from Castiel's ledger Advertising expense, balance Jan 1, 20x2 Prepaid advertising, balance Jan 1, 20x2 55,600 r. 7.800 dr. g) The following information concerning advertising accounts was taken from Castiel's ledger: Advertising expense, balance Jan 1, 20x2 Prepaid advertising, balance Jan 1, 20x2 $5,600 cr. 7,800 dr. Total disbursements made for advertising in 20x2 were $87,000 and were debited to advertising expense. The correct amount of advertising expense for 20x2 is $78,300 h) At the beginning of 20x2 the supplies account had a debit balance of $3,700. Purchases of supplies during 20x2 were debited to the supplies account and totalled $34,900. Supplies on hand at the end of 20x2 totalled $5,400. On January 12, 20x3, Castiel received a bill for $5,000 from HiTech Security, Inc., for night security services rendered during December 20x2. No entry for the security services has been recorded. Required - Prepare the necessary December 31, 20x2, adjusting entries from the above information