Please include T- accounts for the question

Information required for adjusting journal entries: 4. The monthly electricity bill of $2,000 was received in early January 2021. This bill is for the month of December 2020. 1. There is no interest accrual required for the mortgage loan on the building because payment was made on December 31 . 5. Income tax expense of $27,000 is estimated as the payable. The loan for the balloon machine carries an interest rate of 6. Only 40% of the prepaid insurance amount related to 2020 . 5% and has been outstanding for 15 days. 7. The lawyer's invoice for $800 for services performed in 2. Depreciation of $800 on the cash register machines and December 2020 was received in early January 2021. $15,000 on the other equipment has not yet been recorded. 8. Salaries that related to December 31, 2020, and not paid by 3. A dividend of $2,000 was declared but has not been the year end amounted to $12,000. recorded. It will be paid in March 2021. Exhibit I Unadjusted Trial Balance Based on the information provided, prepare the adjusing entries at December 31, 2020 instead of a date, number your entries as A1, A2, A3, etc