The following information are available: 1. Cate did not bill yet the client for legal services rendered on December 28. On December 29, they won the case and billed the client on January 8, 2022 amounting to 74,780 2. Cate received 52,000 for the services that are yet to be performed on January 2022 to May 2022. 60% will allocate to legal and remaining to accounting. Cate did not record this transaction to her books. 3. A cafeteria is behind on space rental revenue, and this 10,000 of accrued revenues was unrecorded at the time the trial balance was prepared. 4. 34,840 of Unearned Rent account balance was still unearned at year-end 5. Computers and Equipment was bought on January 1, 2019 with 3,600 salvage value and estimated useful life of 6 years. Cate did not record yet any adjustments for 2021. 6. Building are being depreciated starting 2017 with 25,000 salvage value and estimated useful life of 40 years. Cate did not record yet any adjustments for 2021. 7. Actual drawing shows 12,500 instead of 15,200 8. Prepaid life insurance was paid in full last July 1, 2021. The life insurance are for 15 months period. 9. Prepaid building insurance was paid in full last September 1, 2021. The building insurance are for 3 years period. 10. The one employee, a secretary, works a five-day workweek at 1,000 per day. The employee was paid last week but has worked Wednesday through Friday this week for which she has not been paid. 11. Cate has four assistants who each earn 800 per day for a five-day workweek that ends on Friday. The employees were paid last Friday and worked full days on Monday to Friday this week for which they have not been paid 12. Loan payable at 12% every year was borrowed last April 1, 2021. The loan will be repaid after 5 years 13. Supplies on hand values at 33,190 14. Actual utility bill will receive on January 10, 2022 amounting to 18,770 15. 1,890 to be accrued as interest on bank statement base on bank's prevailing interest. The interest is not yet shown in the current bank statement due to system error. It's expected that this will appear on January 2022. Required: 1. Prepare the adjusting journal entries 2. Prepare a worksheet to show the unadjusted trial balance, adjustments and adjusted trial balance