The Niblock Secretarial Service Firm had the following trial balance. 2. Open the ledger accounts as indicated by the trial balance and the following additional accounts: Insurance Expense - 550, Depreciation Expense-Office Equipment -560, Depreciation Expense - Computer Equipment - 570, Salaries Problem 3-3 Niblock Secretarial Services Trial Balance December 31, 20XX 50,000 109,000 4,500 8,000 750 10,500 1,500 Cash (110) Accounts Receivable (120) Prepaid Rent (130) Prepaid Insurance (140) Office Supplies (150) Office Equipment (160) Accumulated Depreciation - Office Equipment (161) Computer Equipment (170) Accumulated Depreciation - Computer Equipment (171) Accounts Payable (210) N. Niblock, Capital (310) N. Niblock, Withdrawals (320) 30,000 6,000 12,000 75,000 5,000 247,750 Secretarial Feeds Earned (410) Salaries Expense (510) Advertising Expense (520) Rent Expense (530) Utilities Expense (540) 71,000 15,000 13,500 25,000 342,250 342,250 An examination of the accounts revealed the following information: a) $3,000 of prepaid rent had been used. b) $6,500 of prepaid insurance had expired. C) Estimated depreciation expense of office equipment is $750. d) Estimated depreciation expense of computer equipment is $3,000. e) Accrued salaries are $2,650. Required: 1. Record the necessary adjusting entries in the general journal Payable - 220. a) Record the trial balance amounts in the general ledger. b) Post the adjusting entries in the general ledger. d) Prepare an income statement, statement of owner's equity and balance sheet. c) Prepare an adjusted trial balance