The following is a list of financial statement items from the records of Marshall Corporation as at 31 December 2008. $12,750 Prepaid Insurance Prepaid Rent $18,000 Interest Receivable 0 0 Salaries Payable Unearned fees $30,000 $10,000 Interest Income Additional information includes the following: (a) The insurance policy indicates that on 31 December 2008, only 5 months remain on the 24 months policy that originally cost $18,000. (b) Marshall has note receivable with $2,500 of interest due from a customer on 1 January 2009. (c) The accounting records show that one-third of the fees paid in advance by a customer on 1 July 2008 has now been earned. (d) The company purchased $18,000 of prepaid rent for 9 months on 1 August 2008. (e) At year end, Marshal owed $7,000 worth of salaries to employee for work done in December 2008. The next payday is 5 January 2009. You are required to show: Adjusting entries hat must be made prior to the preparation of the financial statements for the year ended 31 December 2008. . T-accounts for the relevant accounts and post the journal entries to each account. For the account used in the problem, calculate the balances that would be shown on Marshall financial statements for the year ended 31 December 2008. (show your workings)