You have been given an unadjusted trial balance for ABC, Inc. Company as of 12/31/12. ABC prepares financial statements annually. No adjustment entries have been made yet for this year. The following pertains to the adjustments needed at year end. a.) On November 1, 2012, ABC rented a portion of of one of its stores to Tom's Co. The contract was for 10 months and ABC required the 6 months of cash up front on October 1st. b.)The long-term note payable was outstanding the entire year. The note pays interest at 12%. Interest was paid through November 1 of the current year. The next interest payment is due February 1, 2013. (On the trial balance, the note payable is listed as (final payment due 2016) as a credit of 140,000)