The unadjusted trial balance as of December 31, 2024, for the Bags Consulting Company appears below. December 31 is the companys reporting year-end. Account Title Debits Credits Cash $ 13,950 Accounts receivable 6,000 Prepaid insurance 2,400 Land 175,000 Buildings 40,000 Accumulated depreciationbuildings $ 16,000 Office equipment 72,000 Accumulated depreciationoffice equipment 28,800 Accounts payable 26,400 Salaries payable 0 Deferred rent revenue 9,000 Common stock 170,000 Retained earnings 43,800 Service revenue 71,500 Interest revenue 2,600 Rent revenue 0 Salaries expense 25,000 Depreciation expense 0 Insurance expense 0 Utilities expense 17,700 Maintenance expense 16,050 Totals $ 368,100 $ 368,100 Information necessary to prepare the year-end adjusting entries appears below. The buildings have an estimated useful life of 50 years with no salvage value. The company uses the straight-line depreciation method. The office equipment is depreciated at 10 percent of original cost per year. Prepaid insurance expired during the year, $1,200. Accrued salaries at year-end, $900. Rent to customers who paid in advance has been provided for $6,800. Required: From the trial balance and information given, prepare adjusting entries. Post the beginning balances and adjusting entries into the appropriate T-accounts. Prepare an adjusted trial balance. Prepare closing entries. Prepare a post-closing trial balance