Juana Dela Cruz started a cable television service, JDC Enterprises and during the first month of operations (Oct 2022) completed the following selected transactions: debit Credit cash account receivabl Office supplies Prepaid insurance Office furniture Transmitting equi pment building Account payable Utilities payable Capital Notes payable Drawing service revenue Rent expense Advertisement ex pense Utilities expense Salaries expense Total 190700 7500 5800 9000 10500 95000 280800 20000 6000 3000 2600 5500 636400 4300 2600 405800 200000 3. Closing Entries 4. Post-Closing Trial Balance 23700 636400 Additional information (adjustments) as of Dec. 31: a. Office furnitures & Transmitting equipment have estimated useful life of 3 & 5 years, respectively. b. Supplies on hand amounted to P3,300 c. Insurance for 3 months has been used. d. Unbilled service revenues performed in Dec, P44,800 e. The building has a useful life of 12 years. f. Utility bills last Oct were paid in December. g. Accrued salaries amounted to P7,500 h. Received water and telephone bills in the amount of P4,500 to be paid next month. i. Unearned service revenues as of Dec. amounted to P4,800 j. Unrecorded collection from credit customers, P12,500 Prepare the following as of December 31, 2022: 1. Adjusting Journal Entries 2. Worksheet (use the Oct 31 Trial Balance prepared above as the Unadjusted T/B amounts)