The information necessary for preparing the 2022 year-end adjusting entries for Rosa's Pizza Parlor appears below. Rosa's fiscal year-end is December 31. 1. On January 1, 2022, Rosa's purchased equipment that cost $22,000. The equipment has a five-year life and an estimated salvage value of $2,000. Rosa uses the straight-line depreciation method for depreciation. 2. On October 1, 2022, the bar area was leased to The Pub for one year. On that date, Rosa's received $12,000 representing the first six months' rent and credited unearned rent revenue. 3. On May 1, 2022, Rosa paid $2,400 for a two-year fire and liability insurance policy and debited the entire amount to insurance expense. 4. On August 1, 2022, Rosa's borrowed $12,000 from a local bank and signed a 8% note due in 12 months. The amount borrowed along with the 8% interest will be paid in full to the bank on July 31,2023. 5. At year-end, there is a $950 debit balance in the supplies (asset) account. Only $260 of supplies remain on hand. Using the information provided above, prepare the necessary adjusting journal entries at December 31, 2022. Assume that no adjustments have been made during the year. Your adjusting journal entry should be prepared in good format (see below) Account name XXXXX Account name XXXXX