Please help!! ASAP

Excalibur Corporation sells video games for personal computers. The unadjusted trial balance as of December 31, 2021, appears below. December 31 is the company's reporting year-end. The company uses the perpetual inventory system. Credits Debits 23,700 32,900 0 0 69,000 68,400 Account Title Cash Accounts receivable Supplies Prepaid rent Inventory Office equipment Accumulated depreciation Accounts payable Salaries payable Notes payable Common stock Retained earnings Dividends Sales revenue Cost of goods sold Interest expense Salaries expense Rent expense Supplies expense Utilities expense Totals 10,400 26,500 3,400 34,000 84,000 13,450 6,800 184,000 99,000 0 32,750 14,400 2,400 6,400 355, 750 355,750 Information necessary to prepare the year-end adjusting entries appears below. Information necessary to prepare the year-end adjusting entries appears below. 1. The office equipment was purchased in 2019 and is being depreciated using the straight-line method over an nine-year useful life with no salvage value. 2. Accrued salaries at year-end should be $5,100. 3. The company borrowed $34,000 on September 1, 2021. The principal is due to be repaid in 12 years. Interest is payable twice a year on each August 31 and February 28 at an annual rate of 12%. 4. The company debits supplies expense when supplies are purchased. Supplies on hand at year-end cost $540. 5. Prepaid rent at year-end should be $1,400. Required: Prepare the necessary December 31, 2021, adjusting entries. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Do not round intermediate calculations.) Journal entry worksheet