Please help me with the above accounting question! (Required, a &b) will give good rating. Thank you in advance!

g. The vehicle purchased in 2013 has an estimated useful life of 10 years. The building has an estimated life of 20 years. Use the straight-line method for calculating depreciation. Required: a. Correct any identified errors by creating both an entry to remove the error and a correctly journal entry. b. Journalize the year-end adjusting entries. Add additional accounts if needed. 4. On December 31, 2014, the following unadjusted trial balance was prepared, and the following data were accumulated to assist the accountant in preparing the adjusting entries and adjusted trial balance for Sparkle Publishing. The initial trial balance did not balance, so the records were reviewed and errors were identified. Sparkle Publishing Unadjusted Trial Balance December 31, 2014 Debit Credit Cash 46,850 Accounts receivable 64.480 Prepaid supplies 11,730 Vehicle 17.900 Accumulated depreciation - vehicle 3,780 Building 268,000 Accumulated depreciation - building 28,800 Land 140,000 Accounts payable 2,685 Unearned revenue 39,680 Share capital 89,665 Publishing revenue 2,111,820 Other income 26,000 Salaries expense 1,742,000 Utilities expense 10.980 Supplies expense 650 Insurance expense 1,140 2,423,730 2,422,430 a. The purchases of supplies on February 1, 2014, was incorrectly posted as a $650 debit to Supplies Expense and a $650 credit to Prepaid Supplies. Supplies used in 2014 totalled $9,420. b. The one-year insurance policy was purchased and incorrectly fully expensed on March 1, 2014. It is the only policy in Insurance Expense. C. The $230 November hydro payment was incorrectly posted as a debit to Cash and a credit to Utilities Expense. d. A $15,000 deposit for a contract beginning in January, 2015, was recorded as revenue on December 15, 2014. e. As at December 31, 2014, S45,875 in fees were earned, but unbilled. Of the unearned revenue recorded in the unearned revenue accounts, $30,000 was earned in December. . The company has 15 employees who have a combined daily salary of $6,700. Year-end falls halfway through a two-week pay period. Assume that all employees work every day during that period