The unadjusted trial balance as of December 31, 2022, for the Bags Consuling Company appears below. Jan 1 - Information to determine the year-end adjusting entries is below: a. The buildings have an estimated useful life of 25 years with no salvage value. The office equipment is depreciated at 10 percent of original cost per year. The company uses the straight-line depreciation method and records depreciation expense once per year. b. On Sept 1, 2022, the company paid rent totaling $24,000 for the period of Sept 1,2022-Aug 31, 2023. The original payment was booked to Rent Expense. c. They last salary pay date was calculated and paid through Dec 28th. The company's estimated payroll totals $1,500/ per day. d. $6,300 of subscriptions to customers who paid in advance has been provided for. e. The company borrowed and deposited $20,000 from the bank on Dec 1st.. The original transaction was n recorded. The principal is due in 24 months a requires at $4,800 interest payment at maturity. f. The company's Oct 1 - Dec 31, 2022 insurance policy of $2,700 was paid on Sept. 30, 2022. g. The electric bill for December was not received. Assume estimate based on annualized expense, to-date 1. Prepare the necessary journal entries from above information. 2. "Post" the journal entries to the Unadjusted Trial Balance and create an Adjusted Trial balance for 12/31/2022