At the end of the 2021 year, the accounting staff at Prestige Design Flooring Inc. have the following unadjusted trial balance as at December 31, 2021.

Cash 6,700

Accounts Receivable 24,327

Supplies 4,231

Prepaid Insurance 5,700

Equipment 896,000

Accumulated Depreciation (Equipment) 112,600

Other Assets 64,225

Accounts Payable 14,327

Unearned Service Revenue 16,600

Note Payable (due 2026) 80,000

Common Shares 289,540

Retained Earnings, 12/31/2020 38,454

Service Revenue 802,427

Wages Expense 131,650

Rent Expense 218,415

Interest Expense 2,700

Total $1,353,948 $1,353,948

The accounting staff have identified the following items where a year end accrual entry may be required.

a. purchased 12-month insurance on July 1, 2021. It is reported as prepaid insurance in the trial balance above.

b. A physical inventory count showed that $690 of office supplies is on hand at year end.

c. PDFs equipment depreciation was $31,980 for the 2021 year.

d. An analysis showed the unearned service revenue above had been reduced to $12,420 after additional service was provided to customers prior to the end of year.

e. Wages in the amount of $3,800 were owed to employees but were unpaid and unrecorded at year-end.

f. Six months' interest at 6% on the note was paid on August 31. Interest for the period from September 1 to December 31 has not been paid or recorded

1. Prepare all year end adjusting entries

2. Prepare an adjusted trial balance

3. prepare the following 3 Financial Statements

4. statement of retained earnings