I know there is already solution for the same question, but requirement of this is different.

Cash Part B: Siglo Delivery Service is a Sole Trader, providing delivery and lockbox services to its customers. At December 31, 2019, Siglo Delivery Service's trial balance appeared as follows Siglo Delivery Service Trial Balance 10,072 Accounts Receivable 29,314 Prepaid Insurance 5,340 Delivery Supplies 14,700 Office Supplies 2,460 Land 15,000 Building 196,000 Accumulated Depreciation-Building 53,400 Trucks 103,800 Accumulated DepreciationTrucks 30,900 Office Equipment 15,900 Accumulated Depreciation - Office Equipment 10,800 Accounts Payable 9,396 Unearned Lockbox Fees 8,340 Mortgage Payable 72,000 R. Siglo, Capital 128,730 R.Siglo, Withdrawals 30,000 Delivery Service Revenue 283,470 Lockbox Fees Earned 28,800 Truck Drivers' Wages Expense 120,600 Office Salaries Expense 44,400 Gas, Oil, and Truck Repairs Expense 31,050 Interest Expense 7,200 625,836 625,836 | a. Expired insurance, 3060 b. The amount of unused delivery supplies, 1,430 c. The amount of of unused office supplies, 186 d. Estimated depreciation on the building, 14,400 e. Estimated depreciation on the trucks, 15,450 f. Estimated depreciation on the office equipment, 2,700 g. The company credits the lockbox fees of customers who pay in advance to the Unearned Lockbox Fees account. Of the amount credited to this account during the year, 5,630 had been earned by August 31. h. Lockbox fees earned but unrecorded and uncollected at the end of the accounting period, 816 i. Accrued but unpaid truck drivers' wages at the end of the year, 1,920 j. Bad debt for the year is estimated at 2% of total revenue. The Allowance for Doubtful Account had a $500 credit balance at the beginning of the year. 1. Prepare the journal entries for all transactions above. 2. Prepare the Profit and Loss Statement and the Balance Sheet for the year ended December 31 2019