The unadjusted trial balance as of December 31, 2018, for the Bagley Consulting Company appears below. December 31 is the company's fiscal year-end Account Title Debits Credits 15.05e Accounts receivable 5.75 Prepaid insurance 2.7 19e, eee Buildings 47,5ee Accumulated depreciation buildings 19.ee Office equipment Accumulated depreciation office equipment 32,400 Accounts payable 27,450 Salaries and wages payable Deferred rent Pevenue Common stock zee, eee Retained earnings 45, 15e Sales revenue 75, eee 3, 4ee Rent revenue 3,9ee Salaries and wages expense 28,eee Depreciation expense Insurance expense utility expense Totals 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. 51.350 Accrued salaries and wages at year-end $1050 Deferred rent revenue at year and should be 5600 Required: 1. From the trial balance and information given prepare ad usting entries From the trial balance and information given, prepare adjusting entries. (If no entry is required for a transac journal entry required" in the first account field.) View transaction list Journal entry worksheet The office equipment is depreciated at 10 percent of original cost per year. Note: Enter debits before credits Transaction General Journal Debit Credit / / / / Record entry Clear entry View general journal Required 2 >