Journalize the required Adjusting Entries based on the information below:

a$)$ ? Accounting records show Supplies of $$4,330,$ ?but the inventory count says $$3,895.$

b$)$ ? The Prepaid Insurance represents two months of prepaid insurance left over from last year.

c$)$ ? Our Employee, Nichole Hansen, worked for four days at the end of January for which we have not yet paid him. We pay him $$140$ ?per day.

d$)$ ? Metal Corporation$?$s Building has a salvage value of $$40,000$ ?and a $25$ ?year useful life and straight$-$line depreciation is used. Record a one$-$month adjustment. $($round to nearest dollar$)$

IV$.$ ?Post the Adjusting Entries to the General Ledger.

V$.$ ?Create an Adjusted Trial Balance.

VI$.$ ?Create the Financial Statements $($Income Statement, Statement of Owner$?$s Equity, Balance Sheet, and Cash Flow Statement$).$

VII. Journalize the Closing Entries in the General Journal.

VIII. Post the Closing Entries to the General Ledger.

IX$.$ ?Create the Post$-$Closing Trial Balance.

Title 5 Cash Accounts Receivable 7 Supplies 8 Prepaid Insurance 9 Building Metal Corporation Unadjusted Trial Balance January 31, 2026 10 Accumulated Depreciation - Building 11 Accounts Payable 12 Mortgage Payable 13 Julio Lopez Capital 14 Julio Lopez, Drawing 15 Metal Revenue 18 Wages Expense 17 Utilities Expense Debit Credit 131,040 24,902 4330 300 350,000 15,789 9.850 314,000 145.630 1.200 32413 +15,450 460 517.682 +1-517-682