From the trial balance and the information given below, prepare annual adjusting entries. $($Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select $"$No entry" for the account titles and enter $0$ for the amounts. List all debit entries before credit entries.$)(1)$ The buildings have an estimated life of $30$ years with no salvage value $($straight$-$line method$).(2)$ The equipment is depreciated at $10\%$ per year. $(3)$ Insurance expired during the year $$3,340.(4)$ The rent revenue represents the amount received for $11$ months for dining facilities. The December rent has not yet been received. $(5)$ It is estimated that $12\%$ of the accounts receivable will be uncollectible. $(6)$ Salaries and wages earned but not paid by December $31,$ $$3,292.(7)$ Dues received in advance from members $$9,438$ were recorded as Dues Revenue. No$.$ Account Titles and Explanation Debit Credit $1.$ enter an account title enter a debit amount enter a credit amount enter an account title enter a debit amount enter a credit amount $2.$ enter an account title enter a debit amount enter a credit amount enter an account title enter a debit amount enter a credit amount $3.$ enter an account title enter a debit amount enter a credit amount enter an account title enter a debit amount enter a credit amount $4.$ enter an account title enter a debit amount enter a credit amount enter an account title enter a debit amount enter a credit amount $5.$ enter an account title enter a debit amount enter a credit amount enter an account title enter a debit amount enter a credit amount $6.$ enter an account title enter a debit amount enter a credit amount enter an account title enter a debit amount enter a credit amount $7.$ enter an account title enter a debit amount enter a credit amount enter an account title enter a debit amount enter a credit amount