Jayne Rock, a legal practitioner, has the following trial balance as at March 31, 2023. Additional accounts maintained by the practice include: (i) Salaries Payable (ii) Interest Payable (iii) Income Summary (iv) Insurance Expense (v) Supplies Expense (vi) Depreciation Expense Jayne's accountant has derived the following additional data: 1. Supplies on hand on March 31, 2023 amount to $1,800, 2. Insurance premium paid was recorded as Prepaid Insurance. The amount expired during the period is $2,600. 3. Depreciation on the equipment is the amount $7,000. 4. Accrued interest on the loan is $800. 5. Salaries accrued but not yet paid are $2,400. 6. Some elients are not billed until all services relating to their matter have been rendered. At March 31, 2023, fees carned but not yet recorded amount to $4,400. On June 12022 , Jayne invested $20,000 cash in the law practice. This is already reflected in the figures reported in the trial balance. REQUIRED: (a) Prepare adjusting entries in general journal format and an adjusted trial balance as at March 31, 2023. (b) Prepare an Income Statement, Statement of Owner's Equity and Balance Sheet at March 31, 2023