please solve asasp

The following is the unadjusted trial balance for Panorama Resort incat is year and December 31, 2018. The company adjusts is accounts annually Debit Credit $ 42,530 Accounts receivable 17,935 Supplies 12.930 Prepaid insurance 10.200 Land 85,000 Buidings 310,000 Accumulated depreciation- $ 62,000 buildings Accounts payable 14,500 Uneamed revenue 44,520 Note payable, due 2021 148,000 Common shares 80,000 Retained earnings 62,000 Rent revenue 525,000 Salaries expense 348,200 Ulities expense 39,395 Repairs and maintenance expense 21,580 Interest expense 7,850 Income tax expense 21,000 $874,120 $874,120 Additional information is provided below: 1. A count of supples on December 31shows $4,180 of supplies on hand 2. The building has an estimated 20 year life with no residual value and straight-line depreciation is used 3. Salaries of $1,640 were unpaid on December 31" 4. Rental revenue for 5 nights at $150 per night during the last week of December has not been paid received) or recorded. 5. A two year insurance policy was purchased September 1, 2018 6. Income tax payable is estimated to be $1.920 7. Of the named revenue, it was determined that $28,500 remains unnamed Interest on the note payable is $785 per month and was last paid on October 31, 2018 9. The December utility bil of $3,380 has not year been recorded or paid REQUIRED: Prepare all necessary adjusting journal entries for their year-end December 31, 2018 Omrit explanations but show calculations. Round all calculations to the nearest dollar Adjustment Account Titles Debit Credit