Prepare the adjusting journal entries for the year ended December 31, 2017, based on the following data. All items below are unrelated to each other-treat each separately. (9 marks) a. A two-year rental agreement for office space cost $6,000; paid in full on October 31, 2017. Record the adjusting accrual entry. b. Salaries are paid on the 15th and 30/31st each month to employees. The last payday date was on December 24th, one week before year end. Employees are paid $14,000 each pay day. Record the entry to accrue for salaries; we do this to ensure financial statements include all $ value of services expensed as performed. c. Opening Office Equipment of $10,000 on January 1st, 2017 is depreciated at 20%. Record depreciation