answer BE3-11 only please

BE3-8 The trial balance of Tiwari Ltd. includes the following statement of financial posi- tion accounts, which may require adjustment. For each account that requires adjustment, indicate (a) the type of adjusting entry (prepaid expense, unearned revenue, accrued revenue, or accrued expense) and (b) the related account in the adjusting entry. Accounts Receivable Interest Payable Prepaid Insurance Unearned Service Revenue Accumulated Depreciation-Equipment BE3-9 The adjusted trial balance of Kwun Company at December 31, 2017, includes the following accounts (in thousands): Share Capital Ordinary W15,600, Dividends #6,000, Service Revenue #38,400, Salaries and Wages Expense W16,000, Insurance Expense W2,000, Rent Expense w4,400, Supplies Expense W1,500, and Depreciation Expense *1,300. Prepare an income statement for the year. BE3-10 Partial adjusted trial balance data for Kwun Company is presented in BE3-9. Pre- pare a retained earnings statement for the year assuming net income is W13,200 for the year and Retained Earnings is #7,240 on January 1. (Amounts are in thousands.) *BE3-11 Lim Company records all prepayments in income statement accounts. At April 30, the trial balance shows Supplies Expense HK$28,000, Service Revenue HK$92,000, and zero balances in related statement of financial position accounts. Prepare the adjust- ing entries at April 30 assuming (a) HK$11,000 of supplies on hand and (b) HK$20,000 of service revenue should be reported as unearned