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 Companys 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