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ADJUSTING & CLOSING ENTRIES **You will be uploading a file with your answers for this question" The following unadjusted trial balance was taken from the books of Fisk Corporation on December 31, 2020 ACCOUNT Debit Credit Cash $9.000 Accounts Receivable $40,000 Notes Receivable $10,000 Allowance for Uncollectible $1.800 Accounts Inventory $34,000 Prepaid Insurance $4,800 Equipment $100,000 Accumulated Depreciation $15.000 Equipment Accounts Payable $10.800 Common Stock $44.000 Retained Earnings $55.000 Sales Revenue $260.000 Cost of Goods Sold $126,000 Salaries and Wages Expense $50,000 Rent Expense $12.800 TOTALS $386,600 $386,600 At the year end, the following items have not yet been recorded: 1. Insurance expired during the year $2.000 2. Estimated bad debts, 1% of sales. 3. Depreciation on equipment, 10% per year on original Pistorical cost 4. Interest at 6% is receivable on the note for one full year. 5. Rent paid in advance at December 31, $5.400 foriginally charged to Rent Expense) 6. Accrued salaries and wages at December 31, 55,800. Required: 1. Prepare the necessary adjusting entries 2. Prepare the necessary closing entries