December The following are a summary of account balances for Pete's Adventure Tours, Inc. at 31, 2020 Accounts Payable Accounts Receivable Contributed Capital Cash Machinery and Equipment Unearned Revenue Common Stock Service Revenue Retained Earnings SG&A Expenses Fuel Expenses Repairs Expense Wages Expense 1,800 35,600 99,000 52,800 107,200 18,000 1,000 130,200 27,600 14,600 9,800 5,600 52,000 Instructions: A. Prepare the following December 31st adjusting journal entry in good form: 1. A $15,000 customer payment received on December 31, 2020 was never recorded on the books. The $15,000 represented the payment of work performed in October of 2020 in the amount of $6,000 plus an additional $9,000 for the upcoming February 2021 event. B. Post the adjusting journal entry to the T-accounts. C. Figure and show the new ending balances of the adjusted T-accounts. D. Prepare the Trial Balance at December 31, 2020 E. Prepare the 2020 Income Statement in proper form .The income tax rate for the company is 30%