Kleen Guard Cleaning Company provides cleaning services to businesses and sells cleaning products manufactured by other companies. Attached is the unadjusted trial balance in alphabetical order. All the accounts needed (even if there is currently a zero balance) are included in the trial balance. Other information about the company's transactions include: a. The bank reconciliation as of December 31,2023 includes these facts: While trying to locate the difference, you notice that there is a canceled check included in the bank statement that the company failed to record in the cash disbursements journal. The check was a payment of an account payable. The general ledger has not yet been adjusted to reflect the bank reconciliation. b. An examination of customer accounts at the end of the year shows that $542 should be written off as uncollectible. The company determines that the ending balance of the allowance for doubtful accounts should be $800. c. A truck was purchased for $40,000 and placed in service on July 1, 2023. Its cost is being depreciated using the straight-line method for book purposes using a useful life of 6 years and an expected salvage value of $6,000. Depreciation for Tax purposes will be $5,700 this year. d. Two items of equipment, a sprayer and an injector, were placed into service in early January 2021. They are being depreciated using the straight-line method for both book and tax purposes using the following information: e. On September 1,2023, the company was paid $6,480 in advance to provide monthly service for an apartment complex for one year. The company began providing services in September. When They are being depreciated using the straight-line method for both book and tax purposes using the following information: e. On September 1, 2023, the company was paid $6,480 in advance to provide monthly service for an apartment complex for one year. The company began providing services in September. When the cash was received, the full amount was credited to the Extermination Services Revenue account. f. On December 1, the company purchased a six-month insurance policy for $3,600. g. The company offers a three-year warranty for the services it sells. The expected cost of providing warranty services is 2.0% of the extermination services revenue. No warranty expense has been recorded for 2023; however, all the costs of servicing the warranties in 2023 were properly debited to the Estimated Warranty Liability Account. It is estimated that roughly one-third of the liability account should be considered current. h. The $25,000 note is an 6%, ten-year, interest-bearing note with interest payable annually on July 1 . It was taken out July 1, 2023; and the first $2,500 installment is due July 1, 2024. i. The merchandise inventory was counted and it was determined to have a cost of $12,250. Kleen Guard uses a perpetual inventory system. j. The company's income tax rate was 30\% in 2023. Required: 1. Use the preceding information to determine the appropriate amounts and prepare the corresponding adjusting entries for each of the items listed above. (Hand in list of journal entries and any work for maximum partial credit.) 2. Prepare an adjusted trial balance in the correct form. See example in Canvas. 3. Prepare the following financial statements (in a formal manner as if you were going to issue these to shareholders. Hand in all financial statements and any work papers used in preparation): a. Income statement b. Statement of changes in shareholders' equity c. Classified balance sheet