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Sapphire Gems and Minerals Co Ltd - Tourmaline Division The following additional information is avallable December 3t, 2022: 1) Store Supplies on hand on December 31,2022 , amounted to $350,000 2) Invirance of $5,8500000 was paid on January 1, 2022, for the 18 -months to June 30,2023 3) Prepaid rent expired December 31,2022 , amounted to $1,110,000. 4) The fumiture and equipment have an estimated useful life of 10 years and is being depreciated on the strught-line method down to a residual value of $100,000 5) The motor truck cost relares to two Livi Trucks purchased for $1,300,000 each by the company truck's depreciation changes and their expected useful life is 10 years or 100,000 miles. In 2016 , 15,00 milo were driven, 18,500 in 2017,15,600 in 2018,17,000 in 2019,14,500 in 2020,10,800 in 21121 and 12,800 in 2022. The residual value on both truck is $272,630 each. On July 1,2022, the cumpany sold one of the trucks to Daley Company for $480900 on credit Round off answers to the nearest dollar. 6) Salarier eamed by employees and not yet paid amounted to $1,500,000 on Dee 31, 2022. 7) Accrued interes expense is of December 31,2022,$220,000. 8) Ond Dex 31,2022, $875,000 of the previously uneamed sales revenue had been eamed. 9) The aging of the fecounts Receivable schedule on Dec 31, 2022, indicated that the Albwance for Had Debes should be $359,00. 10) A phisical count of inventory was done on Decomber 31, 2022, after making all the other adfusments and this revelat that there was $8,450,900 worth of inventory on hand at this proint. Other data: 11) The business is expecied to make principal payments totalling $550,500 towards the loan during the fiscal year to December 31,3123 Required: a) Prepure the nocesary adjusting journal entries on Dee 31, 2022. [Narrations are nor nequimd] b) Propare the Adiusted Trial balance for the period ending Decenber 31, 2022 c) Prepare the following financial statements for the division: - A Multiple-step income statement \& a Statement of owner's oqpity for the year ended December 31, 202 - 1 Classified halance sheet, in report fomat, at December 31, 2002