The trial balance of Carla Vista Corporation for the year ending December 31, 2025 is reproduced below. The following information below is relevant to the preparation of adjusting entries needed to both properly match revenues and expenses for the period and reflect the proper balances in the real and nominal accounts. As the accountant for Carla Vista Corporation, you are to prepare adjusting entries based on the following data, enter the adjustments on the worksheet, and complete the additional columns for the income statement and balance sheet. Carefully key your adjustments and label all items. (Due to time constraints, an adjusted trial balance is not required.) (a) Carla Vista determined that one percent of sales will become uncollectible. (b) (c) Depreciation is computed using the straight-line method, with a ten-year life and $5,160 salvage value. Salesmen are paid commissions of 16% of sales. Commissions on sales for December have not been paid. (d) The note was issued on October 1, bearing interest at 8%, due Feb. 1, 2026. (e) A physical inventory of supplies indicated $390 of supplies currently in stock. (1) Provisions of a lease contract specify payments must be made one month in advance, with monthly payments at $1,700/mo. This provision has been complied with as of Dec. 31, 2025.