The following information relates to year-end adjusting entries as of December 31, 2018. a. Depreciation of the mountain bikes purchased on July 8 and kayaks purchased on August 4 totals $7,100 b. Six months worth of insurance has expired c. Four months' worth of rent has expired. d. Of the $1,500 of office supplies purchased on July 4, $360 remains e. Interest expense on the $30,000 loan obtained from the city council on August 1 should be recorded. f. Of the $2,200 of racing supplies purchased on December 12, $280 remains. g. Suzie calculates that the company owes $14,200 in income taxes. Assume the following ending balances for the month of July. Cash Prepaid insurance Supplies (Office) Equipment (Bikes) Accounts payable Deferred revenue Common stock Service revenue (Clinic) Advertising expense Legal fees expense Balance $15,080 4,200 1,500 16,500 500 7,000 21,000 10,150 870 1,500 Equipment (Kayaks) Accumulated Depreciation Beg. Bal Beg. Bal End. Bal. End. Bal 0 Accounts Payable Deferred Revenue Beg. Bal. Beg. Bal. End. Bal. End. Bal. Interest Payable Income Tax Payable Beg. Bal. Beg. Bal End. Bal. 0 End. Bal. 0 Notes Payable Common Stock Beg. Bal. Beg. Bal End. Bal. End. Bal. Dividends Service Revenue (Clinic) Beg. Bal Beg. Bal Beg. Bal. Beg. Bal. End. Bal. End. Bal. Service Revenue (Racing) Advertising Expense Beg. Bal. Beg. Bal. End. Bal. End. Bal. Miscellaneous Expense Legal Fees Expense Beg. Bal. Beg. Bal. End. Bal. End. Bal. Salaries Expense Depreciation Expense Beg. Ball Beg. Bal. End. Bal End. Bal Rent Expense Insurance Expense Beg. Bal Beg. Bal End. Bal. End. Bal. Insurance Expense Rent Expense Beg. Ba Beg. Bal. End. Ba End. Bal. Supplies Expense (Office) Supplies Expense (Racing) Beg. Bal Beg. Bal End. Bal End. Bal. Interest Expense Income Tax Expense Beg. Bal. End. Bal. End. Bal