The following information is available for Ludwig Co. on April 30 for the year just ended. a. Accrued salaries of $10,000 were not recorded at year-end. b. Ludwig Co. purchased a building in a previous year for $53,250 and plans to sell this building for $19,000 at the end of its ten-year useful life. c. $4,000 of advertising Ludwig Co. placed in the local newspaper is unrecorded and unpaid. d. $1,750 of the rent paid to Ludwig Co. in advance has been earned. e. Ludwig Co. purchased equipment in a previous year for $36,500 and expects to sell this equipment for $3,125 after five years. f. The yearly depreciation on the furniture is $900. g. $300 of utilities were used in April but will only be paid in May. h. A review of the $4,300 unadjusted balance in the supplies account shows a balance on hand at the end of the year of $4,050. 1. 56,600 of property taxes have accrued and are unrecorded. J. A review of the $23,000 unadjusted balance in the prepaid insurance account shows a remaining balance of $21,600 at the end of the year. Prepare the required adjusting entries at April 30, 2023. Date Account Titles and Description PR Dr. Cr