Cebu Consultancy prepared the following trial balance on June 30, 2017, the end of the current fiscal year. Cebu Consultancy Trial Balance June 30, 2021 Cash P 55,000 Accounts Receivable 15,000 1,800 Prepaid Insurance Supplies 4,200 Land 60,000 Building 300,000 P 60,000 Accum. Depn. - Building Equipment 90,000 Accum. Depn. - Equipment 27,000 Accounts Payable 56,000 R. Blanco, Capital 345,800 R. Blanco, Drawing 12,000 Fees Revenues 209,000 Salaries and Wages Expense 105,000 Advertising Expense 13,000 Utilities Expense 28,000 Repairs Expense 10,000 Miscellaneous Expense 3,800 P 697,800 P 697,800 Data needed for year-end adjustments: a. Accrued fees revenue at June 30. P 3,000. b. Insurance expired during the year, P 1,500. C. Supplies on hand at June 30, P 1,000. d. Depreciation on equipment for the year, P 9,000. e. Depreciation on building for the year, P 20,000. f. Accrued salaries and wages at June 30, P 12,000. REQUIRED: 1) Prepare a 12-column worksheet for the year ended June 30. 2) Prepare an income statement, a statement of changes in owner's equity (no additional investments were made during the year), and a statement of financial position. 3) Journalize the adjusting and closing entries