Below are unadjusted accounts balances for WB Trading as at 31 December 2018:

Accounts	$
Cash	62,400
Account receivables	196,350
Office supplies	16,200
Prepaid utilities	32,580
Prepaid insurance	25,200
Office equipment	44,040
Accumulated depreciation office equipment	13,200
Unearned revenue	89,550
Capital	233,400
Service revenue	122,040
Salaries expense	54,000
Miscellaneous expense	27,420

The following items were found omitted at the end of the accounting period:

1. Supplies on hand at 31 December 2018 amounted to $7,050.
2. Prepaid insurance represented premiums paid on 1 April 2018 for a period of one year.
3. Depreciation of office equipment based on the straight-line method. The office equipment has 8 year estimated life with no salvage value.
4. Salaries expense for the month of December is $4,500 and only be paid early 2019.
5. Unearned revenue on 31 December 2018 is $63,750.

Required:

a. Prepare the adjusting entries on 31 December 2018.

b. Prepare the adjusted trial balance as at 31 December 2018.

c .Prepare the income statement, statement of equity and balance sheet for WB Trading.