The company DARA produces ceramic dishes. The company is asking your help in the preparation of the annual financial statements for 2018. Before the adjusting entries, the balance sheet is as below: The accounting department has identified the following any DARA produces ceramic dishes. The s asking your help in the preparation of the ancial statements for 2018. adjusting entries, the balance sheet is as The accounting department has identified the following elements that you should deal with. You will need to journalize the entries after each piece of information. To journalize the entries, you can choose among the available accounts appearing in the following list of accounts (available in a drop-down menu): A rent bill was recorded as an expense for 21000. This rent is with regard to the period November 1st 2018 till January 31st 2019. A rent bill was recorded as an expense for 21000. This rent is with regard to the period November 1 st 2018 till January 31 st 2019. An important delivery to a client based in Qatar has been retained at the customs. On December 31st, the client has only received 25% of his order. The total amount of the order is 15000 euros. DARA recorded the total amount of the order as revenues. The company has signed a 15 -year loan of 95000 euros with the bank on the last day of March 2018. On March Considering the accounts receivable, the company estimates that 12% of the gross accounts receivable should be considered as uncollectible by the end of 2018. Calculate the (pretax) result after the adjusting entries. Hint: start from the unadjusted result for 2018 as mentioned in the balance sheet above