BIG CONSTRUCTION COMPANY Unadjusted Trial Balance December 31, 2020 UNADJUSTED T.B. ACCOUNT TITLE ADJUSTMENTS ADJUSTED T.B. Cash DEBIT CREDIT DEBIT INCOME STATEMENT CREDIT DEBIT CREDIT DEBIT Notes Receivable 220,000 CREDIT Accounts Receivable 24,000 Inventory 12/31/2020 23,000 Prepaid Insurance 47,000 Prepaid Rent 4,300 Supplies 3,400 Land 2,900 Equipment 28,000 Accum Deprec-Equipment 90,000 Accounts Payable 18,000 Unearned Rent Revenue 28,000 Mortgage Payable (Due 2022) 12,500 Owner's Capital 75,000 Owner's Drawings 124,000 4,700 Sales Revenue 279,000 Sales Returns and Allowances 2,100 Sales Discount 1,900 Purchases 51,000 Purchases and Allowances 800 Purchases Discount 1,200 Freight-In 3,000 Rent Expense 21,000 Salaries and Wages Expense 18,000 Utilitities Expense 2,800 dvertising Expense 1,900 teret Expense 2,200 terest Revenue 15,000 ent Revenue 2,700 tals 656,200 556,200The unadjusted trial balance of Big Construction company on December 31, 2020, contained the attached accounts at the end of the company's calendar year. WNY Inventory taken on12/31/2020 was $42,000 Depreciation on equipment was $9,000 Unpaid accrued salaries were $2,800 4 UT Unexpired rent amounted to $2,500 Supplies on hand were $1,800 1 00 V Accrued Sales revenue on 12/31/2020 was $3,400 Expired Insurance amounted to $2,000 Interest on the company's notes receivable at year-end amounted to $400 Unearned rent revenue earned at year-end amounted to $4,500 Instructions: a Journalize the above adjusting entries. b Complete the worksheet using the above year-end information. C Prepare a multiple-step income statement fior Big Construction Company as of December 31, 2020. d Prepare an owner's equity statement for Big Construction Company as of December 31 2020. Prepaire a classified balance sheet for Big Construction Company as of December 31, 2020. Journalize the closing entries