Presented below is the trial balance of the Kingbird Golf Club, Inc. as of December 31 . The books are closed annually on December 31. No. Account Titles and Explanation 1. Depreciation Expense Accumulated Depreciation-Buildings 2. Depreciation Expense Accumulated Depreciation-Equipment 3. Insurance Expense Prepaid Insurance 4. Rent Receivable Rent Revenue 5. Bad Debt Expense Allowance for Doubtful Accounts 6. Salaries and Wages Expense Salaries and Wages Payable 7. Dues Revenue Unearned Dues Revenue Debit 5000 9422 Credit Post adjusting entries to the ledger accounts. (Post entries in the order as displayed in the part above