Aruna Utama Trial Balance December 31,2023 Account Debet Credit Cash $ 5,000 Account receivable S 10,400 Supplies S 450 Prepaid insurance $ 600 Land $ 25,000 Buliding $ 58,000 Accumulated depreciation building 5,800 Vehicle S 44,000 Accumulated depreciation vehicle S 8,800 Account payable S 16,300 Unearned Rent S 3,600 Notes Payable Aruna Capital $ 24,000 S 81,740 Owner withdrawal 2,500 Fees Earned S 11,910 Salary expense S 2,250 Miscellaneous expenses S 550 Advertising expenses $ 2,400 Utility expense $ 3,000 S 154,150 $ 152,150 Additional data collected by management at the end of the accounting period on 31 December 2023 for adjustments is as follows: a. Unpaid salary expenses for December 2023 $1,125 b. Supplies remaining at the end of the period $ 50 c. The prepaid insurance that appears on the balance sheet is for a period of 12 months and is paid on August 1, 2023. d. Rent received in advance is for a period of 12 months. At the end of the period, after paying attention to the contractual agreement, it shows that the tenant has used the building for 3 months from the receipt of the rental payment. e. Advertising expenses are paid on February 1, 2022 for a period of 12 months. f. Revenue that must still be recognized at the end of the accounting period is IDR 104 B. Vehicles have an economic life of 10 years with no residual value and are depreciated using the straight-line method. h. The straight line method is also used to allocate depreciation of the building and was previously estimated to have an economic life of 20 years with no residual value. Instruction: 1. Make the adjusting entries and post them to the ledger 2. Prepare the Income Statement, Statement of Changes in Equity, and Statement of Financial Position.