rt IV (15 points) pankan Company prepares monthly financial statements. Below are selected accounts, and their balances on the September 30 trial balance, before any adjustments have been made for the month of September Credit Supplies Prepaid Insurance Equipment Accumulated Depreciation Equipment ... Unearned Rent Revenue Debit $2,700 4,800 16,200 $1,000 1,200 An analysis of the account balances by the company's accountant provided the following additional information: 1. A physical count of office supplies revealed $1,000 on hand on September 30. 2. A two-year life insurance policy was purchased on September 1 for $4,800. 3. Office equipment depreciates $3,000 per year. 4. The amount of rent received in advance that remains uneamed at September 30 is $300. 5. Accrued salaries at September 30 are $2,000. Required Using the information given, prepare the adjusting entries that should be made by Sunkan Compar on September 30. Omit explanations, and skip a line between transactions. General Journal Account Title Debit Credit rt III (30 points) The following items are taken from the adjusted trial balance of Marte Vineyards, Inc. on December 31, 2019, Martel's first year in business. All accounts have normal balance Accounts Payable Accounts Receivable Accumulated Depreciation - Building Accumulated Depreciation - Equipment Building Cash Common Stock Depreciation Expense Dividends Declared Equipment Insurance Expense Interest Expense Land Mortgage Payable ($5,000 payable in 2019) Prepaid Insurance Service Revenue Trademarks Unearned Revenue $ 4,000 7,000 2,000 1,000 25,000 15,000 27,500 3,000 5,000 10,000 4,200 1,500 12,000 25,000 2,300 26,000 3,000 2,500 red: Part A: Prepare a classified Balance Sheet in proper accounting for at December 31, 2019. Use the statement form provided on the facing page (26 of 30 points). Part B: In the space below, compute the Current Ratio and Debt-to-Total-Assets Rat Martel Vineyards. You must show and label the formula, as well as your computational work, for each ratio in order to receive full credit (4 of 30 point PART II B COMPUTATIONAL WORK BELOW