The following information is available for First Landing Golf Club at December 31. Prepare adjusting journal entries for First Landing Golf Club based on the trial balance and the following information. a. The buildings have an estimated life of 25 years with no salvage value and are depreciated using the straight-line method. b. The equipment is depreciated over ten years using the straight-line method. The expected residual value of the equipment is $0. c. The prepaid insurance account should have an adjusted balance of $3,195. d. The rent revenue represents the amount received for 11 months for dining facilities. The December rent has not yet been received. e. It is estimated that 5% of the accounts receivable will be uncollectible. f. Employees had earned $2,750, by December 31, for which they had not been paid. g. Dues received in advance from members, $3,980 were recorded as Dues Revenue. h. The note payable of $60,000 was issued on May 1, 2022, with interest of 6% and is due May 1, 2023. i. Shop supplies used during 2022 totaled $4,122. First Landing Golf Club Trial Balance December 31, 2022 Unadjusted