How to solve this

shining Image company, the cleaning pecember 31, 2017 end of the fiscall year service, reported the following unadjusted Trial Balance as of SHINING IMAGE COMPANY TRIAL BALANCE December 31, 2017 Cash Accounts Receivable 100,000 Supplies Unexpired Insurance Equipment 600 20,000 17,000 4,000 100,000 Accounts Payable Salaries Payable Unearned Service Revenue Capital stock Retained Earnings Dividends Service Revenue 5,000 70,000 120,600 Salary expense Supplies Expense Depreciation Expense Insurance Expense 317 317.600 TOTAL Additional information at December 31, end of the year Supplies on hand unused during the period $900 Amount of $590 was expired from the unexpired insurance e . Used up $510 of the equipment through depreciation e Accrued salary of $270 that shining image has not paid yet. Earned $370 of the unearned Revenue . a. Record the adjusting entries as of December 31, 2017 and determine the new balances of Assets, Liabilities, Revenues and expenses that were adjusted. Prepare an Income statement, a statement of Retained Earnings and a Balance sheet. b