Maria Jasmine began business on January 1, 2017 leasing the basement of JAKA TOWERS. The building tenants are her regular customers.The following data were received on December 31, 2018.1. Salary of a casual employee in the amount of P4 has been incurred as of December 31 but remains unpaid.2. A count of the office supplies showed P1 remaining on hand as of December 31.3. Three months parking fees were received in advance from 5 tenants on December 1, 2018.4. Maria Jasmine took out a six month insurance policy for her business effective Oct. 1, 2018. Estimated useful life of 5 years, scrap value of P5. The remaining amount was acquired on June 30, 2018 with an estimated life of 5 years, no scrap value.5. The accountant maintains an allowance for doubtful accounts equal to 5% of the oustanding accounts receivable. 6. The note issued to Philippine Bank was dated November 1, 2018 and is due January 31, 2018.7. 3% tax due for the last quarter receipts amounting to P500. The picture shows the unadjusted trial balance.

T Mana Jasmine as of December 31, 2018: ving unadjusted trial balance was prepared for Maria Jasmine as of December 31,2018: MARIA JASMINE, PARK PLACE UNADJUSTED TRIAL BALANCE December 31, 2018 Account Title Debit Credit Cash Accounts Receivable P 218 Allowance for Bad Debts 180 Prepaid Insurance P 3 Leasehold Improvements 504 Accumulated Depreciation - Leasehold Improvements Furniture & Fixtures Accumulated Depreciation - Furn. & Fixtures. Accounts Payable 12% Notes Payable SS & EC Premiums Payable Pag-ibig Premiums Payable Phil Health Premiums Payable Witholding Taxes Payable Advances from Tenants Maria Jasmine, Capital MROMANTh 144 Maria Jasmine, Personal Parking Fees Income 854 Interest Income Office Supplies Expense Pag-ibig Premiums Expense Phil Health Premiums Expense SS & EC Premiums Expense Do + + + Rent Expense 180 Salaries Expense 186 Taxes & Licenses Utilities Expense Totals P1.521 P1,521 10-column working paper. working paper as a basis, prepare the adjusting entries in good form