The following information is available as of year-end. a. Unexpired insurance at December 31 b. Supplies on hand at December 31 c. Depreciation of building for the year Depreciation of equipment for the year Revenue unearned at December 31 d. e. f. Accrued salaries and wages at December 31 g. Fees earned but unbilled on December 31 Cash Accounts Receivable Prepaid Insurance Supplies Land Building Accumulated Depreciation-Bldg Equipment Accumulated Depreciation-Equip. Accounts Payable Unearned Revenue Capital Stock Retained Earnings Dividends Fees Earned Salaries and Wages Expense Utilities Expense Advertising Expense Repairs Expense F Company Trial Balance December 31 Miscellaneous Expense Totals $8,700 20,600 4,400 1,950 45,000 134,500 80,100 8,000 70,200 23,200 18,000 $86,700 61,300 7,500 6,000 15,300 54,000 199,400 11,500 4,050 $430,200 $430,200 $1,500 $400 $1,750 $5,800 $2,000 $2,300 $4,850 Prepare T-accounts and adjusted trial balance. Post-closing entries. Prepare post-closing trial balance.