Adjusting journal entries at December 31, 2022: 1. Depreciation expense on the equipment for December has been correctly calculated to be $145. 2. Based on a year-end count, there was $155 worth of office supplies remaining on December 31", 3. 31 days of interest expense has accrued on the note payable and must be recorded. The annual interest rate is 6%. Round the interest amount to the nearest full dollar. 4. All of the unearned revenue previously recorded has now been fully earned. 5. The casual employee worked two days prior to year-end (December 30 and 31) and will be paid $105 on January 5. 6. Your final adjusting journal entry will be to record the reconciling items from the December 31 bank reconciliation. Before recording this adjusting journal entry, you need to complete the bank reconciliation using the information below. Information Required for the December 31, 2022 Bank Reconciliation: Cash balance per Bank Statement as of December 31, 2022 Cash balance per General Ledger (before bank reconciliation adjustments) Reconciling Items: Deposit in transit Outstanding cheque #322 Outstanding cheque # 320 $ 1,880.00 $ 85.00 $ 105.00 Monthly bank service charge $ 10.00 Bank service charge (cheque printing) $ 65.00 $ 2,875 $ 4,640 Instructions - Using the same Excel file you used in Part 5 (corrected, if necessary): a. Record the adjusting journal entries for December. Continue using the same General Journal from Part 5. b. Prepare the December 31" Bank Reconciliation. c. Record the final adjusting journal entries resulting from the bank reconciliation from part b. d. Post all adjusting journal entries to the General Ledger. Conjunthe sake Senteral by S e. Prepare the Adjusted Trial Balance as of December 31, 2022. f. Prepare the financial statements for the year ending December 31, 2022: . Income Statement Statement of Owner's Equity Balance Sheet Assume owner investment in 2022 is $7,316.