XX year end. You have been provided with the following unadjusted trial balance. Using the following additional information, record the month-end adjusting entries at in the spaces provided below. You may create new accounts as necessary. Input the account name after the Dr. or Cr. and input the dollar amount after the $ sign provided. Do not include the ' $ ' in your response. You may enter dollar amounts as 10,000 or 10000. Note: Round to the nearest dollar, if necessary. Question 21 (1 point) Saved The business had paid $7,600 cash related to Insurance Expense; however, the amount was recorded to Land. Dr. Cr. A $ A The business had paid $7,600 cash related to Insurance Expense; however, the amount was recorded to Land. Dr. Cr. Question 22 ( 2 points) The bank loan payable has a 6.5% interest rate. Interest is paid on the first day of the following month. Interest is paid monthly. Dr. Cr. Question 23 ( 2 points) The prepaid insurance was for 48 months of building insurance. The amount shown in the trial balance was paid on December 1,20XX for the full 48 months. Dr. Cr. A Services were provided to a client during the month for $3,250, but the cash was not received and the client was not billed (invoiced). Dr. A$ A Cr. Question 26 ( 2 points) The Company has five full-time employees that earn a total of $1,000 per day. At month-end, the employees are owed five days of wages. Dr. Cr. A $ A Question 27 (1 point) An analysis of the deferred revenue account showed $5,500 was still unearned. Dr. Cr. A $ A A