Given the opening and closing entries. Prepare the balance sheet, statement of profit and loss and statement of changes in equity.

Adjusting entries: EXS 31 a Depreciation Expense Accumulated Depreciation, Packaging Equipment CC 3.000 3.000 1.000 Depreciation Expense Accumulated Deprecintion, Office Equipment 3,920 Packaging Supplies expenso Packaging Supplies 3.920 1,460 d Office Supplies Expense Office Supplies 1,460 7,080 e Rent Expense Prepaid Rent 7,080 f Interest Expense Accrued Interest Payable 125 125 Uncarned Revenue Revenue from Services 1,040 1,040 h Unbilled Revenue Revenue from Services 1,390 1,390 i Salaries Expense Salaries Pesaple 970 970 Prepaid Auverusement Advertisement Exprase 400 k Telephone Expense Telephone Expense Payable 400 200 Income Tax Expense Income Tax Payable 12 Instructor's Mamal to Acompany Financial Accounting: A Managerial Desen 200 1,600 160 Closing entries: 20X5 Dec. 31 Revenue from Services Statement of Profit agd Loss 43,690 43.690 42.205 15,880 2.340 secincity Expense 4,400 Statement of Profit and Loss Salaries Expense Electricity Advertisement Expense Telephone Expense Depreciation Expense Packaging Office Supplies Expense Rent Expense Interest Expenso Income Tax Expense peckaging Supplies Expovise 1,400 4.000 3,920 1.460 7,080 125 1,600 Statement of Profit and Loss Statement of Retained Earnings 1.485 1,485 Statement of Retained Enmings Dividends 2.500 2,500 30,000 9,000 10,000 3,000 6,280 2,650 2,170 8,820 9,600 NAVIN PACKAGING LIMITED Unadjusted Trial Balance, December 31, 20X5 Packaging equipment....... Accumulated depreciation, Packaging equipment.. Office equipment Accumulated depreciation, Office equipment Packaging supplies. Office supplies. Trade receivables Cash.. Prepaid rent. Bills payable. Trade payables Unearned revenue. Share capital Retained earnings. Dividends.. Revenue from services... Salaries expense Electricity expense. Advertisement expense Telephone expense 2,500 1,360 1,800 35,000 1,350 2,500 41,260 14,910 2,340 4,800 1,200 95,270 95,270