Using the information on adjustments and following unadjusted trial balance for Sweet Massage Co., prepare the adjustment entries, and a classified Balance Sheet. Sweet Massage Co. Trial Balance 31-Dec-20 Debit Credit Cash $3,200 Prepaid insurance 480 Massage supplies 990 Massage equipment 3,860 Building 67,500 Land 55,000 Unearned rent 600 Long-term notes payable 10,000 Sharp, capital 106,170 Sharp, withdrawals 2,700 Rent earned 3,400 Fees earned 23,400 Wages expense 4,200 Utilities expense 690 Property taxes expense 600 Interest expense 4,350 TOTAL $143,570 $143,570 Following adjustments need to be applied: __ 1. Depreciation was charged on Building using straight line depreciation with the residual value of $5,000. Similar equipment is used for approximately 20 years. __ 2. Electricity bill in the amount of $250 was not received due to Canada Post strike. This expense remains unpaid and unrecorded