The unadjusted trial balance as of December 31, 2021 for the Bagley Consulting Company appears below, December 31 is the company's reporting year-end. Account Tale 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 Debits 556 Credits 3.200 215 000 60 Que 24.080 95.000 371200 lebe 21, 200 18,500 28.856 230 000 46,950 82 080 200 S.180 456,300 458,306 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 Prepaid insurance expired during the year, $1,600. Accrued salaries at year-end. $1,250. e. Deferred rent revenue at year-end should be $800. Required: 1. From the trial balance and information given, prepare adjusting entries. 2. Post the beginning balances and adjusting entries into the appropriat 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 From the trial balance and information given, prepare adjusting entries. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet < 1 2 3 4 5 The buildings have an estimated useful life of 50 years with no salvage value. The company uses the straight-line depreciation method. Note: Enter debits before credits. Transaction General Journal Debit Credit < Prev 8 of 8 00 8 Rent revenue Salaries expense Depreciation expense Insurance expense Utilities expense TITE Maintenance expense Totals 5,100 21,200 18,500 458, 100 458,300 BBook ASK Print ferences 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, $1,600. d. Accrued salaries at year-end, $1,250 e Deferred rent revenue at year-end should be $800, 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 14 Required 5 From the trial balance and information given, prepare adjusting entries. (If no entry is required for a transaction/event, select "No journal entry required in the first account field.). View transaction list Journal entry worksheet 4 2 3 4 5 The buildings have an estimated useful life of 50 years with no salvage value. The company uses the straight-line depreciation method. Note: Ente debits before credits Transaction General Journal Debit Credit Record entry Clear enby View general journal Requined 2