please include calculation and/or formulas used

Problem 3-2 Headland Advertising was founded in January 2013. Presented below are adjusted and unadjusted trial balances as of December 31, 2017. HEADLAND ADVERTISING TRIAL BALANCE DECEMBER 31, 2017 Unadjusted Adjusted Dr. Cr. Dr. Cr. Cash $15,460 $15,460 Accounts Receivable 28,800 32,617 Supplies 9,290 4,304 Prepaid Insurance 4,700 3,857 Equipment 69,540 69,540 Accumulated Depreciation- Equipment $30,640 $35,240 Accounts Payable 29,223 29,223 Interest Payable -0 156 Notes Payable 5,200 5,200 Uneamed Service Revenue 6,620 S,187 Salaries and Wages Payable -0- 1,376 Common Stock 10,320 10,320 Retained Earnings 3,600 3,600 Service Revenue 57,937 63,187 Salaries and Wages Expense 11,140 12,516 Insurance Expense 843 Interest Expense 460 616 Depreciation Expense 4,600 Supplies Expense 4,986 Rent Expense 4,150 4,150 $143,540 $143,540 $15 3,489 $153,489 (a) Journalize the annual adjusting entries that were made. (b) Prepare an income statement for the year ending December 31, 2017. (c) Prepare a statement of retained earnings for the year ending December 31, 2017. (d) Prepare an unclassified balance sheet at December 31. (e) Answer the following questions. (1) If the note has been outstanding 3 months, what is the annual interest rate on that note? (Round to the nearest whole percent.) (2) If the company paid $13,620 in salaries and wages in 2017, what was the balance in Salaries and Wages Payable on December 31, 2016