[The following information applies to the questions displayed below] Jaguar Auto Company provides general car maintenance to customers. The company's fiscal year-end is December 31. The December 31, 2018, trial balance (before any adjusting entries) appears below. Information necessary to prepare the year-end adjusting entries appears below. a. Depreciation on the machines for the year is $8,300. b. Employee salaries are paid every two weeks. The last pay period ended on December 23. Salaries earned from December 24 through December 31, 2018, are $2,300. c. On September 1, 2018. Jaguar borrows $26,500 from a local bank and signs a note. The note requires interest to be paid annually on August 31 at 12%. The principal is due in five years. d. On March 1, 2018, the company purchases insurance for $13,800 for a one-year policy to cover possible injury to mechanics. The entire $13,800 was debited to Prepaid Insurance at the time of the purchase. e. $3,300 of supplies remains on hand at December 31, 2018. f. On December 30, Jaguar receives a utility bill of $1,350 for the month. The bill will not be paid until early January 2019, and no entry was recorded when the bill was received. Enter the unadjusted balances from the trial balance and post the adjusting entries to the T-accounts, and post the closing entries to the T_accounts