The unadjusted trial balance for Lamb Company at December $31,2025$ is as follows:

LAMB COMPANY

Unadjusted Trial Balance

Year Ended December $31,2025$

Debit Credit

Accounts Receivable $$21,000$

Supplies $4,600$

Prepaid rent $2,200$

Equipment $110,000$

Accumulated depreciation $$ equipment $$17,000$

Bank overdraft $6,000$

Accounts Payable $9,800$

Note Payable $6,400$

Unearned revenue $6,000$

K$.$ Lamb, capital $99,000$

K$.$ Lamb, drawings $19,500$

Service revenue $102,800$

Promotion expense $27,000$

Insurance expense $5,000$

Rent expense $15,000$

Salaries expense $36,700$

Maintenance expense $6,000$

Totals $$247,000$ $$247,000$

The following information was prepared by Lamb Company$$s controller to help prepare the December $31,2025$ adjusting entries:

$1.$ The company has earned revenue totaling $$6,000$ that has not been invoiced.

$2.$ The expired portion of prepaid rent is $$750.$

$3.$ The earned portion of the Unearned revenue at December $31,2025$ is $$2,750$

$4.$ Depreciation expense for the Equipment has been calculated as $$12,000.$

$5.$ Employees have earned but have not been paid salaries of $$6,800.$

Required:

a$)$ Prepare the adjusting entries that Lamb Company should record at the year ended December $31,2025.$

b$)$ Prepare the appropriate reversing entries relating to the adjustments made in $($a$)$ above.