The unadjusted trial balance of the Manufacturing Equitable at December 31, 2021, the end of its fiscal year, included the following account balances Manufacturing's 2021 financial statements were issued on April 1, 2022 Accounts receivable Accounts payable ox notes, payable to bank Mortgage note payable $ 106,000 50,60 696,000 1.250,00 Other information: a. The bank notes, issued August , 2021. are due on July 31, 2022 and pay interest at a rate of 9% payable at maturity b. The mortgage note is due on March 1, 2022. Interest at 8 has been paid up to December 31 (assume 865 a realistic rate) Manufacturing Intended at December 31, 2021 to refinance the note on its due date with a new 10 year mortgage note. In fact, on March 1, Manufacturing paid $258 000 in cash on the principal balance and refinanced the remaining 5992.000 c Included in the accounts receivable balance at December 31, 2021 were two subsidiary accounts that had been overpaid and had Credit balances totaling $18.700. The accounts were of two major customers who were expected to order more merchandise from Manufacturing and apply the overpayments to those future purchases d On November 2021 Manufacturing rented a portion of its factory to a tenant for $27.600 per year, payable in advance. The payment for the 12 months ended October 31, 2022 was received as required and was credited to rent revenue Required: 1. Prepare any necessary adjusting journal entres at December 31, 2021 pertaining to each item of other information (and) 2. Prepare the current and long term ablity sections of the December 31, 2021 balance sheet Complete this question by entering your answers in the tabs below. Required 1 Required 2 Prepare any necessary adjusting journal entries at December 31, 2021, pertaining to each item of other informati required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet 1 2 3 > The bank notes, issued August 1, 2021, are due on July 31, 2022, and pay interest at a rate of 9%, payable at maturity. Note: Enter debits before credito Transaction General Journal Debit Credit Required 1 Required 2 Prepare any necessary adjusting journal entries at December 31, 2021, pertaining to each item of other information required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list OK Journal entry worksheet 3 4 A