The trial balance of Teal Mountain Wholesale Company contained the following accounts shown at December 31, the end of the company's fiscal year. TEAL MOUNTAIN WHOLESALE COMPANY Trial Balance December 31,2022 Debit Credit Cash $ 32,000 Accounts Receivable 38,000 Inventory 70,600 Land 91,600 Buildings 199,600 Accumulated Depreciation-Buildings $ 59,600 Equipment 83,100 Accumulated Depreciation-Equipment 40,100 Notes Payable 54,300 Accounts Payable 17,100 Common Stock 159,600 Retained Earnings 66,800 Dividends 9,600 Sales Revenue 921,700 Sales Discounts 5,600 Cost of Goods Sold 709,500 Salaries and Wages Expense 50,900 Utilities Expense 11,000 Maintenance and Repairs Expense 8,500 Advertising Expense 4,800 Insurance Expense 4,400 $1,319,200 $1,319,200 Adjustment data: 1. Depreciation is $7,600 on buildings and $6,600 on equipment. (Both are operating expenses.) 2. Interest of $4,100 is due and unpaid on notes payable at December 31. 3. Income tax due and unpaid at December 31 is $23,600. Other data: $14,600 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 V Accumulated Depreciation Equipment Depreciation Expense Interest Expense Interest Payable Income Tax Expense Income Taxes Payable