The following are the trial balance and the other information related to James Consulting Engineers. James Consulting Engineers Trial Balance December 31, 2025 Debit Credit Cash $29,500 Accounts Receivable 56,100 Allowance for Doubtful Accounts $760 Supplies 2,500 Prepaid Insurance 1,900 Equipment 29,600 Accumulated Depreciation-Equipment 7,400 Notes Payable 7,200 Common Stock 10,000 Retained Earnings 26,442 Service Revenue 114,308 Rent Expense 9,880 Salaries and Wages Expense 34,590 Utilities Expenses 1,300 Office Expense 740 $166,110 $166,110 1. Fees received in advance from clients $5,890, which were recorded as revenue. 2. Services performed for clients that were not recorded by December 31, $4,821. 3. Bad debt expense for the year is $1,398. 4. Insurance expired during the year $478. 5. Equipment is being depreciated at 10% per year. 6. James gave the bank a 90-day, 10% note for $7,200 on December 1, 2025. 7. Rent of the building is $760 per month. The rent for 2025 has been paid, as has that for January 2026, and recorded as Rent Expense. 8. Office salaries and wages earned but unpaid December 31, 2025, $2,510. From the trial balance and other information given, prepare annual adjusting entries as of December 31, 2025. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter O for the amounts. List all debit entries before credit entries.) No. Account Titles and Explanation Debit Credit 1. 2. 3. 4. 5. 6. 7. 8.