It is known that the trial balance (Trial Balance) of Ard Advertising as of 31 December 2019 is as follows:

At the end of December 2019 some accounts need to be adjusted because there are transactions that have not been included in the trial balance. The following is the transaction data

1) Cash Ard advertising balance on December 31, 2019 shows the amount of $ 15,900, it turns out that the balance according to the checking account received from Bank Mandiri is $ 16,125. The difference is because the bank debits $ 75 for administrative expenses and credits $ 300 for interest revenue.

2) In Ard advertising trial balance, there is a Supplies of $ 4,250. After the inventory was carried out, the value of the supplies remaining was $ 4,000.

3) Prepaid insurance is purchased for 1 year (worth $ 1,200 and is valid from April 1, 2019 to March 31, 2020), where the prepaid insurance has not been charged for the period October-December.

4) Depreciation for Equipment is $ 150 per month, for the period October-December Equipment depreciation has not been charged.

5) Service revenue advertising that has been completed for $ 4,500 has not been paid by the customer and will be invoiced.

Question:

a) Make an adjusting journal for the period October 1 - December 31 2019 (use J2 as the journal page number)

b) Make a Trial Balance after adjustments

c) Make a financial report in the form of: Income statement, owner's Equity statement and Balance sheet.

Account Number 101 112 126 130 157 158 200 201 209 212 230 301 306 400 631 Ard Advertising Trial Balance per 31 Desember 2019 dalam USD Account Tittles Debit Credit Cash $ 15.900 Account Receivable 3.150 Supplies 4.250 Prepaid Insurance 600 Equipment 15.000 Accumulated Depreciation- Equipment $ 900 Notes Payabe 2.000 Accounts Payable 6.450 Unearned Service Revenue 3.750 Salaries and Wages Payable 4.250 Interest Payable 1.000 Owner's Capital 29.000 Owner's Drawings 3.000 Service Revenue 8.750 Supplies Expense 4.250 Depreciation Expense- 900 Equipment Insurance Expense 600 Salaries and Wages Expense 1.250 Rent Expense 5.000 Utilities Expense 1.200 Interest Expense 1.000 $ 56.100 S 56.100 711 722 726 729 732 905