14. Collection of billed income, P20 Million 15. Remittance of income to Bureau of Treasury, P18 Million. 16. Receipt of constructive receipt of NCA per Tax Remittance Advice (TRA) for withholding taxes, P1,200,000. 17. Remittance of withholding taxes thru TRA. 18. Remittance of the following: GSIS Pag-IBIG Philhealth P30,000 20,000 10,000 Additional data at year-end: a. Issuance of office supplies based on the Monthly Report of Supplies and Mtaerials Issued and supporting documents, P320,000. b. Depreciation of Office Equipment, 10%. c. Unused NCA. REQUIRED: 1. Prepare journal entries to record the foregoing transactions in the Books of Department ABC. 2. Prepare the adjusting entries at year-end. 3. Prepare the Pre-Closing Trial Balance at year-end. 4. Prepare the required closing entries.