Answer the following with solution

Entity A is a newly formed government agency. Entity A's transactions and events during the calendar year 201 are as follows: a. Received appropriation of P 500,000. b. Received allotment of P450,000. c. Incurred obligations amounting to P440,000. d. Received Notice of Cash Allocation of P430,000. e. Accrued P 80,000 salaries through granting, and liquidation, of cash advance. f. Received delivery of purchased office equipment worth P200,000. The equipment has an estimated useful life of 5 years and a 5% residual value. Entity A recognizes monthly depreciation every end of the month using the straight-line method. The equipment is acquired on January 1,201. g. Paid the accounts payable from the purchase of equipment in (f) above. Taxes withheld amount to P12,000. h. Received delivery of purchased office supplies worth P 100,000. The office supplies purchased were through check. Taxes withheld amount to P 5,000. i. Issued office supplies worth P 90,000 to end users. j. Granted P 20,000 cash advance to an employee for travelling expenses on an official local travel. The employee liquidated P 17,000 and remitted the excess cash advance. k. Collected unbilled service income for Permit Fees of P40,000 and remitted P 30,000 of the total collection. 1. Paid water and electricity expenses amounting to P 5,000 an P 10,000 respectively. Taxes withheld amount to P2,000. m. Remitted the taxes withheld to the BIR. n. Remitted contributions to GSIS, PhilHealth and Pag-IBIG. Requirements: 1. Record the transactions and events above. If no journal entry is needed, state the registry or other document where the transaction or event is recorded. 2. Post the transactions in the ledger. Use T-accounts. 3. Prepare the unadjusted trial balance. 4. Prepare the adjustments, if any. 5. Prepare a complete worksheet showing columns for post-closing trial balance. 6. Prepare the closing entries