the unadjusted trial balance of Mesa Inc., at the company's year end of December 31, Cash Accounts receivable Inventory Supplies Prepaid insurance Land Mesa Inc. Trial Balance December 31, 2021 follows: Buildings Accumulated depreciation-buildings Equipment Accumulated depreciation-equipment Accounts payable Deferred revenue Bank loan payable Common shares Retained earnings Dividends declared Sales Cost of goods sold Salaries expense Utilities expense Interest expense Income tax expense Additional information and adjustment data: 1. A 12-month insurance policy was purchased and was effective February 1, 2021. 2. There was $750 of supplies on hand on December 31. 3. Depreciation expense for the year is $6,000 for the buildings and $4,500 for the equipment. 4. Salaries of $750 are accrued and unpa at December 31, $ Debit $17,000 31,700 28,750 2,940 3,000 30,000 150,000 45,000 2,000 171,225 30,950 5,100 8,090 Credit $24,000 18,000 33,735 4,000 147,100 13,000 $31,425 259,995 5,500 $531,255 $531,255 x 5. Accrued interest expense at December 31 is $735. 6. There was deferred revenue of $975 that still needed to be deferred as at December 31. The balance had been earned. Of the deferred revenue that had been earned, the cost of goods sold was $2,000. 7. Of the bank loan payable, $9,800 is payable next year. 8. Income tax of $500 is due and unpaid. 9. A physical count of inventory indicates $23,800 on hand at December 31. 10. Common shares of $3,000 were issued during the year. Instructions

a) record the required adjusting enteries, assuming company adjust its account annually

Additional information and adjustment data: 1. A a2-month insurasce policy was purchased and was effective February 1, 2021. 2. There was $750 of supplier on hund on December 31 . 3. Depreciation egense for the year is $6,000 for the buildings and 54.500 for the requipment. 4. Salaries of 5750 are acerued and unpab at Deocmber 31. 5. Aperued interest erpense at December 31 is 3735 - 7 . Or the bank ioan payable, 59,800 is payble nest year. 8. Incorme tar of $ soo is due end unpuli. 9. A phyaical count of imventory indicates $23,800 ce hand at December 31. 10. Common shares of $3,000 were ismued during the year. Instructions