The following are the trial balance and the other information related to Jason Consulting Engineers. Jason Consulting Engineers Trial Balance December 31, 2025 Debit Credit Cash $29,500 Accounts Receivable 49,300 Allowance for Doubtful Accounts $786 Supplies 1,600 Prepaid Insurance 1,200 Equipment 34,200 Accumulated Depreciation-Equipment Notes Payable Common Stock 8,550 7,200 10,000 Retained Earnings 26,045 Service Revenue 106,327 Rent Expense 10,218 Salaries and Wages Expense 30,910 Utilities Expenses 1,230 Office Expense 750 $158,908 $158,908 1. Fees received in advance from clients $5,680, which were recorded as revenue. 2. Services performed for clients that were not recorded by December 31, $4,480. 3. Bad debt expense for the year is $1,445. 4. Insurance expired during the year $442. 5. Equipment is being depreciated at 10% per year. 6. Jason gave the bank a 90-day, 10% note for $7,200 on December 1, 2025. 7. Rent of the building is $786 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. (a) 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 2. 3. 4. 5. 6. 7. 8.