The data needed to determine year-end adjustments are as follows: 1. Unexpired insurance on December 31,$1,900. 2. Supplies on hand on December 31, $475. 3. Depreciation of building for the year, $1,620. 4. Depreciation of equipment for the year, $5,500. 5. Rent unearned on December 31, $1,500. 6. Accrued salaries and wages on December 31, \$2,050. 7. Fees earned but unbilled on December 31,$4,150. Required: 1) Journalize the adjusting entries. Add additional accounts as needed. (Marks=20 marks) 2) Use the WORKSHEET to prepare the Adjusted Trial Balance for Compostela Ltd. (Marks =25 marks) 3) Close all accounts for their balances. Prepare the Post-closing Trial Balance, Income Statement and Balance Sheet. (Marks=55 marks) [Total=100 marks]