The following unadjusted trial balance has been prepared for Sellit Realty Corporation at the end of its first year of operations, December 31, 2022 Acct. No. Account 101 Cash 110 Accounts receivable 162 Prepaid rent 173 Unused supplies 183 Equipment 193 Acc. dep. equipment 210 Accounts payable 222 Interest payable 237 Wages payable 242 Uneamed commissions revenue Balance Debit Credit 3,500 7,000 2,400 200 5,000 -0- 6,000 -0- -0- 3,000 260 Income taxes payable -0- 320 Share capital 600 350 Dividends 100 410 Commissions eamed 25,300 610 Advertising expense 850 615 Commissions expense 3,600 623 Dep. expense-equipment -0- 632 Interest expense 550 654 Rent expense 4,400 668 Supplies expense 700 677 Wages expense 6,600 830 Income taxes expense -0- 34,900 34,900 The following additional information is available: a. Prepaid rent represents equal amounts of rent for the months of November 2022, December 2022, and January 2023. b. A physical count indicates that $400 of supplies is on hand at December 31. c. The equipment was purchased on July 1; it has an estimated useful life of 4 years and estimated residual value in 4 years of $200. d. Wages of $250 for December 30 and 31 are unpaid; they will be included in the first Friday's payment in January. e. Revenue includes $1,000 received for commissions that will be earned in 2023. f Unrecorded interest expense amounts to $450. g. Income taxes expense amounts to $550. This will be paid in the next fiscal year. Required: Prepare all necessary adjusting journal entries at December 31, 2022. Sellit has elected to use the straight-line method for depreciation. Include calculations as needed. Descriptions are not necessary. (10 marks)