The following trial balance was taken from the books of ALHANA Company on December 31,2022. At year-end, the following items have not yet been recorded. a. Insurance expired during the year, SAR2,000. b. Estimated bad debts, 1% of gross sales. c. Depreciation on furniture and equipment, 10% per year. d. Interest at 6% is receivable on the note for one full year. e. Rent paid in advance at December 31, SAR5,400 (originally charged to expense). f. Accrued salaries at December 31, SAR5,800. Instructions (a) Prepare the necessary adjusting entries. (2 marks) (b) Prepare the necessary closing entries. (2 marks)