Prepare a post-closing trial balance

The unadjusted trial balance as of December 31, 2024. for tho Bags Consulting Company appears December*' is the s 17,000 Prepaid Buildings offie Aeeumuleted payable salaries payable Deterred earnings Serv ice revenue Interest revenue Rent Salaries expense Maintenance 6,250 SOO 42,500 000 26,000 18,200 400 'O, 000 750 9.300 aso 000 2, goo Information necessary to prepare the year-end adjusting entries appears below. a. The buildings have an estimated useful life Of 50 years with no savage value. The Company uses the straight-Une depreciation method. b. The office equipment is depreciated ot 10 percent of original cost pet year. C. Prepaid insurance expired during the year. 5,250 d. Accrued at year-end, $950, e. Rent to customers who paid in advance has been provided for $6,900.