Solve the following problem: Unadjusted trial balance of JBR Co. is as followings. Complete accounting cycle from 4 step to 8 step. Accounting period is from Jan. 1 to Dec. 31. cash 1,100 A/R 4,000 Supplies 800 Buildings 16,000 A/D-Buildings 300 Equipment 3,000 A/D-Equipment 300 A/P 3,500 Borrowings 4,500 Unearned Service Revenue 30,000 Capital 1,000 R/E 800 Rent Revenue 2,600 Interest revenue 500 Salaries expenses 12,000 Insurance expenses 6,000 Interest expenses 600 required: 1) The supplies of 600 is available at the end of fiscal year. 2) Depreciation expenses for buildings -300 and equipment -200 3) Services worth 1,200 are not yet provided to the customer who paid in advance. JBR Co. recognized it as unearned service revenue. 4) Rent revenue 200 has not been billed or recorded in the accounts. 5) Insurance expenses incurred and not yet paid or recorded at fiscal year-end is 200. 6) Interest expenses incurred and not yet paid or recorded at fiscal year-end is 100