The following trial balance was taken from the books of Blossom Corporation on December 31,2025 At year-end, the following items have not yet been recorded. a. Insurance expired during the year, $1,600. b. Estimated bad debts of sales revenue, $2,200. c. Depreciation on equipment, 10% per year on original cost. d. Interest at 4% is receivable on the note for one full year. e. Rent paid in advance at December 31,$5,000 (originally charged to expense). f. Accrued salaries and wages at December 31,$5,500. (a) Prepare the necessary adjusting entries. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.) Prepare the necessary closing entries. (If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.)