Use the statements shared by the Corbel Company to prepare the general journal entries (on the sheet provided) for December 31,2018 to record the following unrelated year-end adjustments. a. The company purchased a building on January 1,2018 . It cost $855,000 and is expected to have a $45,000 salvage value at the end of its predicted 30 -year life. Annual deprecation is 27,000 . b. During the current year, clients paid fees in advance for accounting services amounting to $25,000. These fees were recorded in an account called Unearned Accounting Fees. Bring the account up to date taking into account that $3,500 of these fees remain unearned on December 31. c. The prepaid insurance account has a $455 debit balance at the beginning of the current year; $650 of insurance premiums were paid during the year, and the year-end balance shows insurance of $420 remaining. d. The company leases an office to a tenant at the rate of $5,000 per month. Rent is payable on the first day of the month, at the end of December the rent for November and December have not been collected. e. The Office Supplies account has a $480 debit balance on December 31. During 2018, $5349 of office supplies are purchased. A physical count of supplies at December 31,2018 , shows $587 of supplies available