The trial balance of Metlock Wholesale Company contained the following accounts shown at December 31, the end of the company's fiscal year. METLOCK WHOLESALE COMPANY Trial Balance December 31,2022 Debit Credit Cash $31,300 Accounts Receivable 36,800 Inventory 70,200 92,200 Land Buildings 200,100 Accumulated Depreciation Buildings $ 60,200 Equipment 83,700 Accumulated Depreciation Equipment 40,700 54,900 Notes Payable Accounts Payable 17,700 Common Stock 160,100 67,400 Retained Earnings Dividends 10,200 Sales Revenue 922,300 Sales Discounts 6,200 Cost of Goods Sold 710,100 Salaries and Wages Expense 51,500 Utilities Expense 11,500 Maintenance and Repairs Expense 9,100 Advertising Expense 5,400 Insurance Expense 5,000 $1,323,300 $1,323,300 Adjustment data: 1. Depreciation is $8,200 on buildings and $7,200 on equipment. (Both are operating expenses.) 2. Interest of $4,700 is due and unpaid on notes payable at December 31. 3. Income tax due and unpaid at December 31 is $24,200. Other data: $15,200 of the notes payable are payable next year. Create T-accounts for all accounts used in part a. Enter the trial balance amounts into the T-accounts and post the adjusting entries. (Post entries in the order of journal entries posted in part a.) Accumulated Depreciation-Buildings Accumulated Depreciation Equipment Depreciation Expense Interest Expense Interest Expense Interest Payable Income Tax Expense Income Taxes Payable