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 Debits Credits

Cash $ $8,750$

Accounts receivable $6,500$

Prepaid insurance $2,600$

Land $185,000$

Buildings $45,000$

Accumulated depreciation$$buildings $ $18,000$

Office equipment $78,000$

Accumulated depreciation$$office equipment $31,200$

Accounts payable $27,100$

Salaries payable $0$

Deferred rent revenue $9,600$

Common stock $180,000$

Retained earnings $44,700$

Service revenue $74,500$

Interest revenue $3,200$

Rent revenue $0$

Salaries expense $27,000$

Depreciation expense $0$

Insurance expense $0$

Utilities expense $18,700$

Maintenance expense $16,750$

Totals $ $388,300$ $ $388,300$

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

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

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

Prepaid insurance expired during the year, $$1,300.$

Accrued salaries at year$-$end, $$1,000.$

Rent to customers who paid in advance has been provided for $$7,000.$

Required:

$1.$From the trial balance and information given, prepare adjusting entries.

$2.$Post the beginning balances and adjusting entries into the appropriate T$-$accounts.

$3.$Prepare an adjusted trial balance.

$4.$Prepare closing entries.

$5.$Prepare a post$-$closing trial balance.

Please assist with question $1-5.$ Make it easy to understand. Thank you.