Accounting Problem

Please refer to Part 1.png and Part 2.png, Fill in the amounts for Adjusted Trial Balance, Income Statement, and Balance Sheet. based on the values in Trial Balance and Unadjusted Trial Balance. Make sure that debits and credits are equal.

Trial Balance nadjusted Trial Balan Adjusted At December 31, 2015 At December 31, 2020 Trial Balance Income Statement Balance Sheet Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit Cash & Equivalents 98,641 1,191,277 FV-NI Investments 400,650 Accounts Receivable - Trade 2,069,111 1.908,886 Accounts Receivable - Projects 1,155,000 Other Accounts Receivable Interest Receivable Allow ance for Doubtful Accounts 63.254 63.254 Inventory 474.789 506,900 Inventory on Consignment 141,400 Prepaid Insurance 120,000 240,000 FV-OCI Investments 106,000 Contract Asset/Liability 157,699 Land 320,000 320,000 Building 3,058,199 3,058,193 Building - Accumulated Depreciation 78,721 78,721 Equipment 389,105 406,905 Equipment - Accumulated Depreciation 38,292 38,292 Intangible Assets 161,750 Intangible Assets - Accumulated Amortization Goodwill 675,000 675.000 Accumulated Impairment Loss - Goodwill Accounts Payable 525.000 1,077.205 Deferred Tax Liability HST Payable 83.100 159,800 Interest Payable 100,000 Dividends Payable Income Tax Payable Wages Payable 45,000 Notes Payable 250.000Trial Balance badjusted Trial Balan Adjusted At December 31. 201:At December 31. 2021 Trial Balance Income Statement Balance Sheet Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit Bank Loan 2,500,000 4,000,000 Common Stock ,908,199 1,908,199 Retained Earnings 727.144 1,857.279 Revaluation Surplus - OCI Revenue from Long-term Contract [2019) 3,206,449 Revenue from Long-term Contract - Project #1 Revenue from Long-term Contract - Project #2 Revenue from Consignments Sales Revenue - Equipment 5,855,690 6,952,200 Dividend Income 13,500 Interest Income 350 Gaind [Loss) on sale of truck Investment Income or Loss Unrealized Gain or Loss - OCI Cost of Goods Sold 3,717,400 1.413,200 Construction Expenses (2019) 2,360,100 Construction Expenses - Project #1 Construction Expenses - Project #2 Loss on Impairment Equipment Rental [other expenses] 525,000 374,998 Equipment Repairs [other expenses) 96,400 125,000 Wages 659,000 708,880 Payroll Tax Expense 82,375 38,610 Interest Expense 38,750 Utilities 52,000 48,000 Income tak expense Insurance Expense 160,000 120,000 Bad Debt Expense 23,056 Commission Expense Advertising Expense 4,500 Administration Expenses 10,095 90,095 Amortization Expense [other expense) Depreciation Expense (other expenses) 93,678