(4) Complete the adjustments section of the worksheet [WS]. Use the following information. (a) On October 31, the firm received its utilities bill for the month of October amounting to P14,300. This remains to be unpaid at month-end. Record an adjustment for the utilities for the month of October. (b) Record an adjustment for the accrued interest from the noted issued on October 22, 2021 for the month of October. (c) On October 31, an inventory of the supplies showed that items costing P27,400 were on hand. Record an adjustment for the supplies used in October. (d) On September 30, 2021, the firm purchased a six-month insurance policy for P84,000. Record an adjustment for the expired insurance in October. (e) On October 1, 2021, the firm signed three-month advertising contract for P51,000 with a local cable telvision station and paid the full amount in advance. Record an adjustment for the used advertising for October. (f) On April 1, 2021, the firm purchased an equipment for P200,000. The equipment was estimated to have a useful life of five years and a salvage value of 10% of cost. Record an adjustment for depreciation on the equipment for October. (g) On April 1, 2021, the firm purchased furniture for P300,000. The furniture was estimated to have a useful life of five years with no salvage value. Record an adjustment for depreciation on the furniture for October. (h) The allowance for doubtful accounts is to be increased by 1/2 of 1% of accounts receivable. Record an adjustment for the expected loss from uncollectible accounts for the month of October. (i) Based on a physical count, ending inventory was determined to be P648,160. Record an adjustment for the ending inventory