The unadjusted trial balance of Flint inc, at the company's year end of December 31 , follows: Accumulated depreciation-buildings Equipment depreciation-equipment 46,000 Accumulated depreciation-equipment Accounts payable Deferred revenue Bank loan payable Common shares Retained earnings Dividends declared Sates Cost of goods soid 172,600 Salaries expense 31, 000 Additional information and adjustment data: 1. A 12 -monthinsurance policy was purchated and was effective February 1, 2021. 2. There was $721 of supplies on hand on Decentar 31. 3. Depreciation expense for the yearis 55440 for the truildings and $4.600 for the equapitent: 4. Salaries of $721 are acerved and tupald at December 31 . 5. Accrued interest expense at December 31 is 3768 . 5. Accrued interest expense at December 31 is $768. 6. There was deferred revenue of $939 that still needed to be deferred as at December 31 . The balance tud been eamed. Of the deferred revenue that had been earned, the cost of goods sold was $2.000. 7. Of the bank loan payable, $10,402 is payable next year. 8. Income tax of $500 is due and unpaid. 9. A physical count of inventory indicates $22.555 on hand at December 31. 10. Common shares of $3,080 were issued during the year. Q Your answer is partially correct. Post the adjusting entries. (Post entries in the order of joumal entries presented in the previcus part) Inventory Supplies Prepaid Insurance: Bullding Accumulated Depreclation-Bulddings Equipment Accumulated Depreciation-Equipment Accounts Payable Interest Payable Common Shares Dividends Declared Sales Cost of Goods Sold Salaries Expense Depreciation Expense Utilities Expense Insurance Expense Supplies Expense Interest Expense