The following are the trial balance and the other information related to Bruce Harms, who operates a construction hauling business. HARMS HAULERS TRIAL BALANCE DECEMBER 31, 2022 1. Fees received in advance from clients $5,000. 2. Services performed for clients that were not recorded by December 31,$4,900. 3. Equipment is being depreciated at 8% per year. 4. Bad debt expense for the year is $1,430. 5. Insurance expired during the year $480. 6. Harms gave the bank a 90-day, 5\% note for \$7,200 on December 1, 2022. 7. Rent of the building is $750 per month. The rent for all of 2022 , and for January of 2023 has been paid. 8. Office salaries and wages earned but unpaid December 31,2022,$1,510. Harms withdrew $12,000 cash for personal use during the year. From the trial balance and other information given, prepare annual adjusting entries as of December 31, 2022. (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 0 for the amounts. Use 360 days for calculation.)