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The unadjusted trial balance as of December 31, 2024, for the Bags Consulting Company appears below. December 31 is the company's reporting year-end. Information necessary to prepare the year-end adjusting entries appears below. a. The buildings have an estimated useful life of 50 years with no salvage value. The company uses the straight-line depreciation method. b. The office equipment is depreciated at 10 percent of original cost per year. c. Prepaid insurance expired during the year, $1,250. d. Accrued salaries at year-end, $950. e. Rent to customers who paid in advance has been provided for $6,900. Required: 1. From the trial balance and information given, prepare adjusting entries. 2. Post the beginning balances and adjusting entries into the appropriate T-accounts. 3. Prepare an adjusted trial balance. 4. Prepare closing entries. 5. Prepare a post-closing trial balance. Post the beginning balances and adjusting entries into the appropriate T-accounts. Note: Enter the letter of the transaction in the column next to the amount. \begin{tabular}{|l|c|l|l|} \hline \multicolumn{4}{|c|}{ Cash } \\ \hline Beginningbalance & 16,250 & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline Ending balance & 16,250 & & \\ \hline \end{tabular} \begin{tabular}{|l|c|l|l|} \hline \multicolumn{4}{|c|}{ Salaries Payable } \\ \hline \end{tabular} \begin{tabular}{|l|l|l|l|} \hline \multicolumn{4}{|c|}{ Retained Earnings } \\ \hline Beginningbalance & 44,250 & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline Ending balance & 44,250 & & \\ \hline & \end{tabular}