Prepare the required adjusting entries for problem # 12,13,14,15,16&17.

GLO306 - Based on the Serial Problem LO A1, P1, P3 d trial balance of First Class Systems is found in the Trial balance tab. First Class Systems had the following transactions and events in December 2017 Dec. 2 Paid $1,18e cash to Westview Mall for First class systens' share of mall advertising costs. Dec. 3 Paid $680 cash for minor repairs to the company's computer Dec. 4 Received $5,480 cash from Kelley Engineering Co. for the receivable from November Dec. 18 Paid cash to John Hayes for six days of work at the rate of $220 per day Dec. 14 Notified by Kelley Engineering co. that First Class Syste ms' bid of $7,5e0 on a proposed project has been accepted. Kelley paid a $1,758 cash advance to First Class Systems Dec. 15 Purchased $1,358 of computer supplies on credit from Smith office Products. Dec. 16 Sent a reminder to Aloan Co. to Dec. 20 Completed a project pay the fee for ces recorded on November 8 for Byrnes Corporation and received $6,180 cash. Dec. 29 Reimbursed H. Hayes fon business automobile nileage (see riles at se. 32 per mile). Dec. 31 The company paid $1,se8 cash in dividends. The following additional facts are collected for use in making acjusting entries prior to preparing financial company's first three months: a. The December 31 inventory count of computer supplies shows $780 still available b. Three months have expired since the 12-month insurance premium was paid in advance c. As of December 31, John Hayes has not been paid for four days of work at $220 per day d. The computer system, acquired on October 1, is expected to have a four-year lif e. The office equipment, acquired on October 1, is expected to have a five-year life with no salvage value f. Three of the four months' prepaid rent has expired wth no salvage value GeneralTrial Balance s St Retained Balance Sheet Income Impact on uirement General LedgerTrial Balance Income Statement Earnings repare journal entries for each of the December transactions. If no journal entry is required, select "No journal ntry required" in the first account field. Then, using the 3-step adjusting entry process, and the informatio adjustments, prepare the adjusting entry necessary to correctly report the re venue earned or the expense incurred Aft er adjusting the accounts, review the general ledger and trial balance for accuracy