find Adjustment colums, adjusted trial balance, financial statements, closing entries, post closing trial balance

Sweet Potion Merchandising Trial balance December 31, 2016 Debit Credit Cash 100,000 Accounts Receivable 101,000 Allowance for Bad Debts 7.000 Notes Receivable 465,000 Merchandise Inventory 80,000 Office Supplies 5,000 Prepaid Insurance 15,000 Furniture & Fixtures 28,000 Accum. Depreciation - Furniture & Fixtures 8,000 Accounts Payable 60,000 Notes Payable 54,000 Mortgage Payable 105,000 Sweet, Capital 461,600 Sweet, Drawing 30,000 Sales 888,000 Sales Returns & Allowances 51,000 Sales Discount 38,000 Purchases 550,000 + Freight-in 25,000 Purchase Returns & Allowances 92,000 Purchase Discount 18,000 Sales Salaries Expense 123,000 Utilities Expense - Store swingalbany 8,900 Office Salaries 90,000 Utilities Expense - Office 10,200 Bad Debts Expense 3,000 Office Supplies Expense 5,500 Interest Expense 10,000 Interest Income 25,000 Rent Income 20.000 Totals P1,738.600 P 1,738,600 Additional information a. Office Supplies expense for the year is P 1,000. b. Annual depreciation of store furniture and fixtures is P 2,500. c. Store Insurance Expense for the year is P 8,000. d. Unpaid sales salaries at year-end is P 17,000. e. A physical count of the merchandise inventory at year-end showed unsold merchandise amounting to P60,000