B. The trial balance columns of the worksheet for B Company at December 31, 2020, are as follows: B COMPANY Worksheet For the year ended December 31, 2020 Account titles Cash Accounts receivable Supplies Accounts payable Unearned revenue B, Capital Service revenue Salaries expense Miscellaneous expense Trial Balance Dr Cr P2,320,000 2,440,000 1,880,000 P1,120,000 240,000 3,600,000 2,400,000 560,000 160,000 P7,360,000 P7,360,000 Other data: 1. A physical count reveals P300,000 of supplies on hand. 2. P100,000 of the unearned revenue is still unearned at year-end. 3. Accrued salaries are at P280,000 Instructions: 1. Enter the trial balance on a worksheet and place the adjustments. 2. Prepare a classified statement of financial position. (Classified according to liquidity - current assets, non-current assets, current liabilities, non-current liabilities, equity)