The company has gathered the following information before preparing financial statements: a. An examination of accounts receivable shows that accounts totalling 5000$ should be written off (Chapter 8) b. The accounting manager has determined that a bad debt expense of 7 472$ must be recorded (Chapter 8) c. A delivery truck was purchased at a cost of 40 000$ (see "Truck" in the unadjusted trial balance) and placed in service on July 1 2023. The useful life of the truck is 4 years and the expected residual value is 12000$ at that time. Use the straight-line method to calculate and record depreciation expense for the 2023 year. (Chapter 9) d. Equipment costing 50 000$ was purchased on January 1*2023 and placed into service on the same day (see "Equipment" in the unadjusted trial balance). The useful life of this equipment is 10 years and the expected residual value will be 2 000$ at that time. Use the double declining method to calculate and record depreciation expense for the 2023 year. (Chapter 9) e. Dividends of 5 000$ were declared before year end but not yet paid. (Chapter 12) f. Income Taxes payable for the year has been determined to be 11 200$ (Accrued expense related to corporations). Required: i. For each of (a) to (f) above, prepare the adjusting journal entries. Note that no other adjusting entries are required. (12 marks) ii. Assume that the adjusting journal entries that you have prepared in (i) above for items (a) to (f) have been posted to the General Ledger and an Adjusted Trial Balance has been prepared. RE-calculate total revenues, total expenses, and profit or loss. (I.e. You must update the amounts that you calculated in part 1 for any new revenues and expenses recorded in the (a) to (f) adjusting entries) (8 marks) Re-Calculate: Total Revenues (show details) Total Expenses (show details) Profit or Loss (show details)