The instructions are with the yellow letters. Thank you so much

and enter into the A Smith Accounting&Tax Service Adjusted Trial Balance Cash 90,000 ts Payable 000 Unearned Reret Revenue laterest Payable Fees Earped Rent Revenue Be sure to also complete the Worksheet Problem. Click on the sheet tab below Adjustments a Supplies on hand at December 31, $1,000 b. Accrued salaries and wages on December 31, $10,000 c. Renf unearned at December 31, $5,000, d. Depreciation on the building for the year, $10,000 e. Prupaid Insurance used up, $2,000 f. Accounting fees earned but unbilled on December 31, $12,000 g. Interest expense accrued but not yet paid, $1,000 2 Post adjusting entries to T accounts (mini-ledgers). 4. Caleulate new adjusted baiances and enter into the Adjusted Trial Balance Cash 11 Accounts Rec 12 Prepaid ins 13 Supplies 14 $ 30,000 15,000 12,000 8,000 Land 15 Building 16 150,000 Acc Deprec: Bidg 17 Accounts Payable 21 $ 80,000 $90,000 S 20,000 Salaries Payable 22 Uneaned Rent 23 interest Payable 24 Smith, Capital 31 $-15,000 $ 85,000 Smith, Drawing 32 s 30,000 Acctg Fees Earned 41 Rent Revenue 42 Salaries Expense 51 s 175,000 60,000 Insurance Exp. 54 Supplies Expense 55 Interest Expense 56 Deprec. Exp.-Building 57 1. Record the adjusting entries below into the General Journal 2. Post the adjusting entries to the "T" accounts (mini-ledgers). 3. Enter the PR number in the General Journal after posting. 4. Find the new account balance in the T-account after posting. 5. Enter the new balances into the Adjusted Trial Balance the first shect named Trial Balance." entries below Enter the PR number in the General Jourmal after posting to the T-accounts. GENERAL JOURNAL Accounn PR Debit Credit b