From the following trial balance and additional data, complete (1) a worksheet, (2) the three financial statements, and (3) the adjusting journal entries (numbers are intentionally small so you can concentrate on the theory). Frost Company Trial Balance December 31, 2023 Cash Accounts Receivable Prepaid Insurance Plumbing Supplies Plumbing Equipment Accumulated Depreciation, Plumbing Equipment Accounts Payable J. Frost, Capital J. Frost, Withdrawals Plumbing Fees Rent Expense Dr. Cr. 14 4537 5 1 12 3 27 + 154 Salaries Expense Totals Adjustment Data a. Insurance expired, $3 b. Plumbing supplies on hand, $1 c. Depreciation Expense, Plumbing Equipment, $1 d. Salaries owed but not paid to employees, $2 45