The unadjusted trial balance as of December $31,2024,$ for the Bags Consulting Company appears below. December $31$ is the company's reporting year$-$end.

Account Title

Cash

Accounts receivable

Prepaid insurance

Land

Buildings

Accumulated depreciation$-$buildings

Office equipment

Accumulated depreciation$-$office equipment

Accounts payable

Salaries payable

Deferred rent revenue

Common stock

Retained earnings

Service revenue

Interest revenue

Rent revenue

Salaries expense

Depreciation expense

Insurance expense

Utilities expense

Maintenance expense

Totals

Information necessary to prepare the year$-$end adjusting entries appears below.

a$.$ The buildings have an estimated useful life of $50$ years with no salvage value. The company uses the straight$-$line depreciation method.

b$.$ The office equipment is depreciated at $10$ percent of original cost per year.

c$.$ Prepaid insurance expired during the year, $$1,000.$

d$.$ Accrued salaries at year$-$end, $$700.$

e$.$ Rent to customers who paid in advance has been provided for $$6,400.$

Required:

From the trial balance and information given, prepare adjusting entries.

Post the beginning balances and adjusting entries into the appropriate $T-$accounts.

Prepare an adjusted trial balance.

Prepare closing entries.

Prepare a post$-$closing trial balance.