The information presented below is for Lorna bubble tea shop. The trial balance of Lorna bubble tea for December 31, 2021, the first month of operations, is shown below. End-of-month adjustments must account for the following: a. The supplies were purchased on December 1, 2021; inventory of supplies on December 31 , 2021 , showed a value of $6,000. b. The prepaid advertising contract was signed on December 1, 2021, and covers a four-month period. c. Rent of $6,000 expired during the month. d. Depreciation is computed using the straight-line method. The equipment has an estimated useful life of five years with no salvage value. Required: Journalizing adjusting entries for each transaction