Moises Dondoyano Information Systems Unadjusted Trial Balance December 31, 2020 Accounts Debit Credit Cash 45,000 Notes receivable 360,000 Accounts receivable 156,000 Office supplies 63,000 Land 300,000 Building 1,590,000 Accumulated depreciation - building 254,000 Equipment 2, 150,000 Accumulated depreciation - equipment 612,000 Accounts payable 213,000 Unearned consulting revenues 450,000 Dondoyano, Capital, January 1 2,655,000 Dondoyano, Withdrawals 600,000Consulting revenues 2,108,000 Salaries expense 875,000 Repairs expense 1 15.000 Miscellaneous expense 37,000 Totals M w Additional information: a. Office supplies on.hand as at December 31, 2020 is P21300- b. One-third of the unearned consulting revenues has been earned a at De 2020. C. Depreciation for the year amounted to P38,000 for the building and P123,000 for the cember 31 , , equipment. d. Salaries in the amount of P14,000 have accrued at year-end. e. The notes receivable was accepted from several customers. The note was issued on September 1, 2020 and will be settled together with a 20% interest on May 31, 2021