[The following information applies to the questions displayed below.) The unadjusted trial balance as of December 31, 2016, for the Bagley Consuting Company appears below December 31 is the compeny's fiscal year-end Account Title DebitsCreats Cash 7,950 Prepeid insurance Land Buildings 2,400 175,000 10000 16,000 Office equipment Accumulated depreciation-office equipment Accounts payable Salaries and wages payable Deferred rent revenue Common stock Retained earnings Sales revenue 28,800 26.400 170,000 43,800 71,500 2,600 Rent revenue Salaries and wages expense Depreciation expense Insurance expense 25,000 3,000 17700 16,050 Ubility expense Maintenance expense 362300 362100 Totals a. The buildings have an estimated useful life of 50 years with no salvage value. The company uses the straight-line depreciation method b. The office equipment is depreciated at t0 percent of original cost per year c. Prepaid insurance expired during the year, $1,200. d. Accrued salaries and wages at year-end, $900o e. Deferred rent revenue at year-end should be $450 Requ Required 1. From the trial balance and information given, prepare adjusting entries. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)