The unadjusted trial balance as of December 31, 2021, for Bagley Consulting Company appears above. December 31 is the company's reporting year-end.

Credits Debits 12.250 6,25e Account Title Cash Accounts receivable Prepaid insurance Land Buildings Accumulated depreciation-buildings Office equipent Accumulated depreciation office equipment Accounts payable Salaries payable Deferred mentre Cogn stock 180.00 42. see 17,000 30,00 26.750 44.250 73,000 3,300 26.000 Depreciation expense 16,400 377.100 377.100 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 deprecated at 10 percent of original cost per year c. Prepaid insurance expired during the year $1250 d. Accrued salaries at year end 5950 e. Deferred rent revenue at year end should be $500 Required: 1. From the trial balance and information given, prepare adjusting 2. Post the beginning balances and adjusting entries into the ap 3. Prepare an adjusted witance 4. Prepare chong entries 5. Prepare a post-closing trial balance