The unadjusted trial balance as of December 31, 2021, for the Wildcat Consulting Company appears below.

December 31 is the companys reporting year-end.

Account Title	Debits		Credits
Cash	10,200
Accounts receivable	9,500
Prepaid insurance	3,800
Land	245,000
Buildings	75,000
Accumulated depreciationbuildings			30,000
Office equipment	111,000
Accumulated depreciationoffice equipment			44,400
Accounts payable			30,950
Salaries payable			0
Deferred rent revenue			0
Common stock			280,000
Retained earnings			49,650
Service revenue			91,000
Interest revenue			5,400
Rent revenue			6,900
Salaries expense	39,000
Depreciation expense	0
Insurance expense	0
Utilities expense	24,200
Maintenance expense	20,600
Totals	538,300		538,300

Information necessary to prepare the year-end adjusting entries appears below.

1. The buildings have an estimated useful life of 50 years with no salvage value. The company uses the straight-line depreciation method.
2. The office equipment is depreciated at 10 percent of original cost per year.
3. Prepaid insurance expired during the year, $1,900.
4. Accrued salaries at year-end, $1,600.
5. Deferred rent revenue at year-end should be $1,100.

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.