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 Title 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 11,400 Credits 5,250 2,100 160,000 32,500 13,000 63,000 25,200 25,350 0 150,000 42,450 67,000 2,000 2,100. 22,000 0 0 16,200 14,650 327,100 327,100 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 depreciated at 10 percent of original cost per year. c. Prepaid insurance expired during the year, $1,050, d. Accrued salaries at year-end, $750. e. Deferred rent revenue at year-end should be $300, 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. Prenare an adiusted trial balance.