Record adjusting journal entries for the year ended (or date of) December \\( 31, \\mathbf{2 0 1 5} \\), for each of these several transactions. 1. Depreciation on the company's equipment for 2015 is computed to be \\( \\$ 12,000 \\). 2. The Prepaid Insurance account had a \\( \\$ 7,000 \\) debit balance at December 31,2015 , before adjusting for the costs of any expired coverage. An analysis of the company's insurance policies showed that \\( \\$ 680 \\) of unexpired insurance coverage remains. 3. The Office Supplies account had a \\( \\$ 415 \\) debit balance on December 31,2014 ; and \\( \\$ 2,680 \\) of office supplies was purchased during the year. The December 31,2015 , physical count showed \\( \\$ 489 \\) of supplies available. 4. Half of the work related to \\( \\$ 10,000 \\) cash received in advance was performed this period. 5. The Prepaid rent account had a \\( \\$ 5,600 \\) debit balance at December 31,2015 , before adjusting for the costs of any expired coverage. An analysis of rent policies showed that \\( \\$ 2,920 \\) of coverage had expired. 6. Wage expenses of \\( \\$ 6,000 \\) have been incurred but are not paid as of December 31,2015 7. The company borrowed money from a bank on December 15, 2015 and issued a 45 days note at \6 interest for \\( \\$ 18.000 \\). Days of the year are 360 . Requirements:- 1 - Prepare the adjusted trial balance for year 2015. 2. Prepare income statement and balance sheet on December 31, 2015