Selected amounts from Trent Company's trial balance of 12/31/17 appear below: s 160,000 150,000 200,000 20.000 500,000 150,000 60,000 870,000 30.000 10,000 300,000 200,000 240,000 818,000 328,000 (All of the above accounts have their standard or normal debit or credit balance.) 1. Accounts Payable 2. Accounts Receivable 3. Accumulated Depreciation-Equipment 4. Allowance for Doubtful Accounts 5. Bonds Payable 6. Cash 7. Common Stock 8. Equipment 9. Prepaid Insurance 10. Interest Expense 11. Inventory 12. Notes Payable (due 6/1/18) 13. Prepaid Rent 14. Retained Earnings 15. Salaries and Wages Expense Prepare adjusting journal entries at year end, December 31, 2017, based on the following supplemental information. Part A. The equipment has a useful life of 15 years with no salvage value. (Straight-line method being used.) a. b. Interest accrued on the bonds payable is $15,000 as of 12/31/17 c. Prepaid insurance at 12/31/17 is $22,000. d. The rent payment of $240,000 covered the six months from November 30, 2017 through May 31, 2018. Salaries and wages earned but unpaid at 12/31/17, $22,000. e. Part B. Indicate the proper balance sheet classification of each of the 15 numbered accounts in the 12/31/17 trial balance before adjustments by placing appropriate numbers after each of the following classifications. If the account title would appear on the income statement, do not put the number in any of the classifications. a. Current assets b. Property, plant, and equipment c. Current liabilities d. Long-term liabilities e. Stockholders' equity