The following data are taken from an unadjusted trial balance at December 31, 2015: Prepaid Rent $ 600 Office Supplies 700 Income Taxes Payable -0- Unearned Commissions 1,500 Salaries Expense 5,000 Additional Information: (a) The prepaid rent consisted of a payment for three months' rent at $200 per month for Decem- ber 2015 January 2016, and February 2016 (b) Office supplies on hand at December 31, 2015 amounted to $300, (c) The estimated income taxes for 2015 are $5,000. (d) All but $500 in the Unearned Commissions account has been earned in 2015. (e) Salaries for the last three days of December amounting to $300 have not yet been recorded. Required: a. Prepare all necessary adjusting entries in general journal format. b. Calculate the cumulative financial impact on assets, liabilities, equity, revenue and expense if these adjusting entries are not made