What are the permanent accounts, temporary accounts, and trial balance?

Adjusting Entries: 1. The company paid $18,000 for a one year lease that commenced on 9/1/20. 2. The company received $25,000 in advance for services to be rendered in the future. As of 12/31/20 the company had earned $15,000. 3. The company paid $9,000 for a 1 year fire policy with an effective date of April 1, 2020. 4. During the year the company purchased $1,400 in supplies of which $400 remain on hand @ 12/31/20. 5. Buildings has a $70,000 salvage value and a 20 year life. 6. Equipment has a $30,000 salvage value and a 10 year life. 7. The company received a $40,000, 6%, 6 month note from a customer on 11/1/20. 1.) Record the adjusting entry for 12/31/20. 2.) Record the receipt of payment 4/30/21 with and without reversing entries. 8. The company received $24,000 from a tenant for a 1 year lease with a commencement date of 5/1/20. 9. The company has 2 employees that earn $5000 each per week. The employees work a 5 day work week and are paid every Friday for work performed through Friday. 12/31/20 is a Monday. 1.) Record the adjusting entry for 12/31/20. 2.) Record the payment of wages 1/4/21 with and without reversing entries. 10. 7% of accounts receivable are expected to be uncollectible as of 12/31/20. 11. During 2020, the company paid $12,000 for a one year advertising campaign that commenced on 3/1/20. Credit Debit 15,000 55,000 2,000 7,000 12,000 1,000 4,000 40,000 330,000 120,000 39,000 150,000 70,000 22,000 30,000 Cash Accounts Receivable Allowance for Doubtful Accounts Prepaid Insurance Prepaid rent Supplies Prepaid Advertising Note Receivable Interest Receivable Land Buildings Accumulated Depreciation-Buildings Equipment Accumulated Depreciation Equipment Accounts Payable Notes Payable Interest Payable Salary & Wage Payable Unearned revenue Unearned rent revenue Common Stock Retained Earnings Sales Revenue Rent Revenue Utilities Expenses Depreciation expense-buildings Depreciation expense-equipment Insurance expense Advertising Expense Bad debt expense Supplies expense Rent expense Salaries and Wages Expense Maintenance and Repairs Expense 4,000 3,000 400,000 119,000 365,000 36,000 54,000 2,000 8,000 24,000 8,000 1,000 2,000 48,000 185,000 24,000 1,090,000 1,090,000