Selected amounts from Sunland Company's trial balance of $\frac{12}{31}\frac{?}{25}$ appear below:

$($All of the above accounts have their standard or normal debit or credit balance.$)$

$($a$)$

Prepare the adjusting journal entries at year$-$end, December $31,2025,$ based on the following supplemental information. $($If no

entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts. Credit account titles are automatically indented when

the amount is entered. Do not indent manually. List all debit entries before credit entries.$)$

a$.$ The equipment has a useful life of $15$ years with no salvage value. $($Straight$-$line method being used.$)$

b$.$ Interest accrued on the bonds payable is $$15,072$ as of $\frac{12}{31}\frac{?}{25}.$

c$.$ Prepaid insurance at $\frac{12}{31}\frac{?}{25}$ is $$18,000.$

d$.$ The rent payment of $$251,400$ covered the six months from November $30,2025$ through May $31,2026.$

e$.$ Salaries and wages earned but unpaid at $\frac{12}{31}\frac{?}{25},$$$24,900.$

No$.$ Account Titles and Explanation

Debit

Credit

a$.$

b$.$

c$.$

d$.$

e$.$