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Bensex, a mailing service, has just completed its first year of operations on December 31. Its account balances before year-end adjustments follow; no adjusting entries have been made to the accounts at any time during the year. Assume all balances are normal. Cash $1,020 Accounts receivable 3,072 Prepaid advertising 1,008 Supplies 3,762 Equipment 25,344 Notes payable 4,500 Accounts payable 1,620 Common stock 5,718 Mailing fees earned 51,600 Wages expense 23,280 Rent expense 4,140 Utilities expense 1,812 An analysis of the firm's records reveals the following (business began on January 1). 1. The balance in prepaid advertising represents the amount paid for newspaper advertising for one year. The agreement, which calls for the same amount of space each month, covers the period from February 1 of this first year to January 31 of the following year. Bensex did not advertise during its first month of operations. 2. Equipment, purchased January 1, has an estimated life of eight years. 3. Utilities expense does not include expense for December, estimated at $195. The bill will not arrive until January of the following year. 4. At year-end, employees have earned $1,440 in wages that will not be paid until January. 5. Supplies available at year-end amount to $912. 6. At year-end, unpaid interest of $270 has accrued on the notes payable. 7. The firm's lease calls for rent of $345 per month payable on the first of each month, plus an amount equal to 0.75% of annual mailing fees earned. The rental percentage is payable within 15 days after the end of the year. Prepare the required adjusting entries using the financial statement effects template. Note: For each account category, indicate the appropriate account name. Enter "N/A" for any account category that is not used for a given transaction. Note: Indicate a decrease in an account category by including a negative sign with the amount. Cash Mame Matement . Balance Sheet Nach An Centre Capital Earned Capital VOUS . . 1 . -- 1 1 . +