The following accounts were used to male year$-$end adjustments. Identify the related account that is associated with this account $($the ather account in the adjusting entry$).$

A$.$ Salaries Payable

B$.$ Depreclation Expense

c$.$ Supplles $$

D$.$ Uneamed Rent $($

Identify whether each of the following tranc$-$xctions, which are related to empence recornition, are accrual, deferral, or neither$-$

A$.$ pald an apense for the current montio

preqpald an expense for future months

c$.$ made a payment ta reduce accounts payzble

D$.$ Incurred a arrentemonth expense, to be pald nest month

A$.$ Create joumal entries for the orgignal trancarction

B$.$ Creste foumil entries for the December $31$ adfustment needed to brong the babonces to correct

c$.$ show the actuity, with endilng balance

$$

$\begin{array}{cc}?& \text{B}\text{e}\text{g}\text{h}\text{n}\text{i}\text{n}\text{g}\text{b}\text{a}\text{l}\text{a}\text{n}\text{c}\text{e}\\ \text{P}\text{u}\text{r}\text{c}\text{h}\text{a}\text{s}\text{e}\text{d}& \text{S}\text{u}\text{b}\text{t}\text{o}\text{t}\text{a}\text{l}\\ \text{U}\text{s}\text{e}\text{d}& \text{R}\text{e}\text{m}\text{a}\text{i}\text{n}\text{i}\text{n}\text{g}\end{array}$

Prepare jpurnal entries to record the fellowing adjustments.

A$.$ Insurance that expired this periad, $$18,500$

B$.$ Depreciation an asests, $$4,50$

C$.$ Salarles earmed by emplopes but unpald, $$1,200$

$q,$ c$.$

$\backslash$table$[[$Adjusted Trial Balance$],[,$Debit,Credit$],[$Cash$,$$$42,000,],[$Accounts receivable,$11,300,],[$Prepaid insurance,$14,800,],[$Accounts payable,,$510,900],[$Salaries payable,,$14,000],[$Commen stock,,$25,000],[$Service revenue,,$61,000],[$Administrative expenses,$42,800,],[,110,900,110,900]]$

From the following Company A adjusted trial balance, prepare simple floanclal statements, as followe:

A$.$ Inccme Statement

B$.$ Retained Earningr $5$tritement

C$.$ Balance Sheet

$\backslash$table$[[\backslash$table$[[$Company A$],[$Income Statement$]],,],[$For the Year Ended December $31,2019,,],[$Debit$,$Credit$],[$Revenues:$,,],[$Expenees:$,,]]$

A$.$

$\backslash$table$[[\backslash$table$[[$Compan$],[$Statement of Ret$],[$Fer the Year Ended Decer$]],,],[,$Dabit,Credit$],[$Retained Eamings, balance January $1,,],[$Retained Eaming$5,$ balance December $31,,]]$

B$.$

$\backslash$table$[[\backslash$table$[[$Company A$],[$B$-$hance shest$],[$December $31,2019]]],[,$Dabit,Credit$],[$Aswets:$],[$Total Assets$],[$Unabllties:$],[$Total Labillitier$],[$Equity:$],[$Total Equity$],[$Total Labilitler and Equity,,$]]$