Bill opened Bill's Rug Cleaning, Inc.$($BRCI$)$ on January $1,2323.$ The following transactions occurred during the company's first year. $1/1/23$ BRCI issued $$10000$ of common stock for $$10000$ in cash from its only investor, Bill. $3/1/23$ Purchased a used truck for $$28,000,$ paying $$13,000$ in cash and signing a one year, $4\%,-$note payable for the balance. $3/12/23$ Purchased cleaning supplies on account for $$2,6004/1/23$ Paid $$3,260$ for a one$-$year insurance policy. $5/1/23$ Billed customers $$19,500$ for cleaning services. $6/1/23$ Paid $$1,000$ of the amount owed for cleaning supplies. $7/1/23$ Paid $$6,750$ for employee salaries. $8/1/23$ Collected $$14,275$ from customers billed on May $1.11/1/23$ Paid gas and oil $$375.12/1/23$ Declared and paid a $$950$ dividend. Instructions: $($a$).$ Journalize and post all transactions $($b$).$ Prepare a unadjusted trial balance as of December $31,2023($c$).$ Journalize and post the following adjusting entries for the year ended December $31,$ : $1).$ Earned but unbilled fees at December $31,$ were $$19,300.2).$ Depreciation on the truck is $$273$ per month. $3).$ Expired insurance for the year. $4).$ On December $31,$ there were $$157$ of cleaning supplies on hand. $5).$ As of December $31,$ employees were due $$837$ in salaries that were yet unpaid. $6).$ Accrued interest expense on the note payable. $($d$).$ Prepare an adjusted trial balance as of December $31,($e$).$ Prepare the income statement, statement of retained earnings, and the balance sheet for the year.