7. From the give trial balance, prepare adjusting journal entries at the end of the year: Maria Cristina Pascua, CPA Trial balance December 31, 2017 DEBIT CREDIT 53,000 85,000 35,000 Cash Accounts receivable Furniture & fixture Accounts payable Pascua, Capital Service Income Salaries Expense 27,000 165,000 56,000 75,000 a. Cash collected from a customer's account in the amount of P10,000 was not recorded in the book. This covered by Official receipt No. 0521 dated December 31, 2017. Debit; Credit; b. Payment of account to a supplier in the amount of P15,000 was not recorded. This is covered by check No. 00751 as per check stub on file. Debit; Credit; c. Cash withdrawal of the owner amounting to P5,000 was erroneously charged to Salaries Expense. Debit; Credit; d. Furniture and fixtures was acquired on March 31, 2017 with an estimated life of 5 years with a residual value of P5,000 at the end of its life. Debit; Credit; e. Provision for doubtful accounts are estimated to be at 1.5% of the account receivable. Debit; Credit; How much is the total asset after adjustment? How much is total liabilities after adjustment? How much the owner's equity after adjustment