1) prepare all year ending adjusting entries for PDF

2) prepare an adjusted trial balance for PDF: add any additional accounts that may be required

3) from the adjusted trial balance that you have prepared for PDF use this information to repair the following three financial statements

- A statement of earnings

-A statement of retained earning

-A statement of financial positions

ARTC (34 marks) unadjusted trial balance as at December 31, 2021 Ar the end of the 2021 year, the accounting staff at Prestige Design Flooring Inc. (PDF) have the following Cash Accounts Receivable 6,700 24,327 Supplies 4,231 Prepaid Insurance 5,700 Equipment 896,000 Accumulated Depreciation (Equipment) 112,600 Other Assets Accounts Payable Uneamed Service Revenue Note Payable (due 2026) Common Shares Retained Earnings, 12/31/2020 Service Revenue Wages Expense Rent Expense Interest Expense Total 64,225 14,327 16,600 80,000 289.540 38.454 802,427 131,650 218,415 2,700 $1.353,948 $1,353.948 The accounting staff have identified the following items where a year end accrual entry may be required. a. PDF purchased 12-month insurance on July 1, 2021. It is reported as prepaid insurance in the trial balance above b. A physical inventory count showed that $690 of office supplies is on hand at year end. C. PDF's equipment depreciation was $31,980 for the 2021 year d. An analysis showed the unearned service revenue above had been reduced to $12,420 after additional service was provided to customers prior to the end of year. e. Wages in the amount of $3,800 were owed to employees but were unpaid and unrecorded at year-end. f. Six months' interest at 6% on the note was paid on August 31. Interest for the period from September 1 to December 31 has not been paid or recorded