Kejora Enterprise has operated since 1 January 2019. The following are the Trial Balance of Kejora Enterprise as at 31 December 2021:

Account	Debit (Rs)	Credit (Rs)
Cash	185,000
Accounts receivable	152,000
Prepaid insurance	24,000
Inventory	228,000
Office supplies	45,000
Prepaid advertising	34,000
Equipments	226,000
Accumulated depreciation Equipments		104,000
Unearned sales revenue		37,000
Accounts payable		175,000
Bank loan		120,000
Capital - Kejora		240,000
Sales revenue		420,000
Salaries expenses	58,000
Rental expenses	132,000
Utilities expenses	12,000
Total	1,096,000	1,096,000

Additional information:

1) The straight-line method is used to depreciate equipment at a rate of ten per cent per year on an annual basis.

2) At the end of the year, there is an Rs25,000 balance in office supplies on hand.

3) Rentals for the current year, totalling Rs22,000, have not yet been paid in full.

4) The Rs33,000 salary due to employees for the month of December 2021 has not yet been paid.

5) A Rs3,500 utility bill for the month of December 2021 has been received, but it has not yet been paid.

6) The prepaid advertising includes Rs3,000 in advertising for the month of January 2022.

7) The amount of insurance coverage that has expired for the year 2021 is Rs12,000.

8) The total amount of interest accrued on the long-term loan until the end of the year 2021 is Rs9,000.

Based on the above information, you are required to:

1. Prepare an adjusted Trial Balance as at 31 December 2021

2. Prepare an Income Statement for the year ended 31 December 2021

3. Prepare a Balance Sheet as at 31 December 2021