Q2: Bella Beauty Salon's unadjusted trial balance for the current year follows: Bella Beauty Salon Trial Balance December 31 Cash. $ 4,200 Prepaid insurance. 1,480 Shop supplies. 990 Shop equipment 3,860 Accumulated depreciation-shop equipment. S 770 Building.... 57,500 Accumulated depreciation-building. 3,840 Land. 55,000 Unearned rent.. 1,600 Long-term notes payable.. 50,000 Bella Hanson, Capital. Rent earned Fees carned... Wages expense. 49,860 2,400 23,400 3,200 Utilities expense.. Property taxes expense.. 690 600 Interest expense. Totals...... 4,350 $131,870 $131.870 Additional information: (a) An insurance policy examination showed $1,240 of expired insurance. (b) An inventory count showed $210 of unused shop supplies still available. (c) Depreciation expense on shop equipment, $350. (d) Depreciation expense on the building, $2,220. (e) A beautician is behind on space rental payments, and this $200 of accrued revenues was unrecorded at the time the trial balance was prepared. (f) $800 of the Unearned Rent account balance was earned by year-end. (g) The one employee, a receptionist, works a five-day workweek at $50 per day. The employee was paid last week but has worked four days this week for which she has not been paid. (h) Three months' property taxes, totalling $450, have accrued. This additional amount of property taxes expense has not been recorded. (i) One month's interest on the note payable, $600, has accrued but is unrecorded. A. Based on the above information, prepare the adjusting journal entries for Bella's Beauty Salon. B. Use the above information to prepare the adjusted trial balance for Bella's Beauty Salon.