Question 1 (100 marks) - HRM Kim's Nursery sells a wide variety of plants and offers courses on summer and winter garden Data needed for year-end adjustments are as follows: 1. Course revenue earned but unbilled on December 31 were $4,500. 2. Supplies for courses on hand on December 31,2021,$3,620. 3. The depreciation for the tractor and building are $660 and $1,675 respectively. 4. The one-year insurance policy was purchased on July 1 of the current year. It was the only policy in the account. 5. December 31,2021 , is the last working day of the financial year for the six employees, and they have been fully paid to year-end. Kim Linge agreed to award each employee a $1,500 bonus to be paid to them on January 15, 2022. REQUIRED a) Copy the unadjusted trial balance to a worksheet showing the total of the debit and credit columns. (20 marks) b) Enter the adjustment data from 1. to 5 into the adjustment column. (54 marks) c) Place the final balances of the accounts in the "ADJUSTED TRIAL BALANCE COLUMNS". (26 marks)