Prepare the journal entries for the additional information given below at December 31, 2023. \ \ "XYZ \ Unadjusted Trial Balance\ December 31, 2023" \ Cash 10,000 \ Accounts Receivable 15,000 \ Prepaid Insurance 2,000 \ Building 200,000 \ A/D - Building 30,000 \ Accounts Payable 15,000 \ Salaries Payable - \ Unearned Consulting Revenue 20,000 \ Vorhee's, Capital 67,000 \ Consulting Revenue 150,000 \ Depreciation Expense - Building - \ Salaries Expense 55,000 \ Insurance Expense - \ Totals 282,000 282,000 \ \ \ \ a. There are $1,000 in unexpired insurance policies that remain at December 31, 2023. \ b. Depreciation Expense of $10,000 in 2023 has not yet been recorded on the building. \ c. The Company earned $8,000 in consulting revenues as of December 31, 2023; which it will bill in January 2024. \ d. Wages earned by employees for December 2023, but not yet paid as of December 31, 2023, are $5,000. \ e. The Company earned $10,000 of its Unearned Consulting Revenue as of December 31, 2023.