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 Cash 19,100 Accounts receivable Prepaid insurance Land Buildings Accumulated depreciation-buildings office equipment Accumulated depreciation-office equipment Accounts payable Salaries and wages payable Deferred rent revenue 5,000 2,000 155, 000 30,000 12,000 60,000 24, 000 25,000 C 150,000 42,000 65,500 1,800 1, 800 Common stock Retained earnings Sales revenue Interest revenue Rent revenue Salaries and wages expense Depreciation expense Insurance expense Utility expense Maintenance expense 21,000 0 0 15, 700 14,300 322,100 322,100 Totals a. The buildings have an estimated useful life of 50 years with no salvage value. The company uses the straight-line depreciation nthad 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 and wages at year-end, $700. e. Deferred rent revenue at year-end should be $250. 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. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required 3 Required 4 Required 5 Complete this ques Required 5 Required 4 Required 3 Required 2 Required 1 Prepare an adjusted trial balance. BAGLEY CONSULTING COMPANY Adjusted Trial Balance Credits Debits Account Title Cash Accounts receivable Prepaid insurance Land Buildings Accumulated depreciation-buildings Office equipment Accumulated depreciation office equipment Accounts payable Salaries and wages payable Deferred rent revenue Common stock Retained earnings Sales revenue Interest revenue Rent revenue Salaries and wages expense Depreciation expense Insurance expense Utility expense Maintenance expense Totals $ C