Parts 3, 4, and 5 please.

Here is additional information:

Service Revenue: $97.75 per hour of service provided

Inventory Sales price per unit: $75.25

Inventory Cost per unit: $33.75

General Journal Debit ($) Credit ($) Date Account Name Cash Common stock Dec.01 (Shares issued to obtain Fund to start business) 130,000 130,000 Cash Notes payable (Amount borrowed by signing Dec.01 one year notes) 30,000 30,000 Equipment Cash Dec.01 (Equipment purchased for cash) 25,000 25,000 Prepaid rent Cash Dec.01 (One year rent paid in advance i.e. 2,000 x 12) 24,000 24,000 Vehicle Cash Dec.01 (Vehicle purchased for cash) 40,000 40,000 Supplies Account payable Dec.03 (Supplies purchased on account) 1,000 1,000 Inventory Cash (Purchased 300 unit of inventory @33.75 for cash) Dec.03 10,125 10,125 Cash Revenue-service Dec.06 (Received cash for providing 25 hr service @97.75) 2,444 2,444 Account receivable Sales (sold 200 units of inventory @75.25 on account) Dec.10 15,050 15,050 Cost of goods sold Inventory Dec.10 (Inventory adjustment for selling 200 units inventory) 6,750 6,750 Account receivable Sales (sold 50 units inventory @75.25 on account) Dec.12 3,763 3,763 Cost of goods sold Inventory (Inventory adjustment for selling 50 units inventory) Dec.12 1,688 1,688 Inventory Account payable (Purchased 300 unit inventory @33.75 for cash) Dec.15 10,125 10,125 Cash Sales discount Account receivable 3,688 (Customer dues settled by allowing 2% discount) Dec.20 75 3,763 Cash Unearned revenue (Receive cash in advance of 25 hr service to be provided in 2,444 Dec.23 future) 2,444 Account payable Cash Discount received 10,125 9,720 (Invoice paid within due date & discount earned) Dec.25 405 Notes receivable Sales (Sold 200 units inventory @75.25 on account) Dec.31 15,050 15,050 Cost of goods sold Inventory Dec.31 Inventory adjustment for selling 200 units inventory) 6,750 6,750 Salaries expense Cash (Paid employees salaries) Dec.31 4,000 4,000 Dividend Cash Dec.31 (Paid cash dividend to shareholders) 1,000 1,000 Depreciation Accumulated depreciation (Provided depreciation on vehicle for one month) 750 Dec.31 [(40,000 - 4,000)/4]/12 750 Cash Accumulated depreciation 38,000 Loss on sale of vehicle Vehicle 750 (Vehicle sold & loss on sale recorded) Dec.31 1,250 40,000 GENERAL LEDGER Part 3 -Post External Entries and Ending balances to general ledger Cash Accounts Receivable Equipment Inventory Vehicle TB Allowance for Uncollectible Accumulated Depreciation TB Accounts Supplies ATB Notes Receivable TB TB ATB ATB Accounts Payable Pre-Paid Rent Deferred Revenue TB Notes Payable ATB ATB Interest Payable Utilities Payable Salaries Payable Income Tax Payable ATB ATB ATB ATB Salary Expense Services Revenue Sales Revenue Sales Discount TB TB TB Utilities Payable ATB ATB Supplies Expense Cost of Goods Sold Depreciation Expense Interest Expense TB ATB Bad Debt Expense Utility Expense ATB ATB ATB Retained Earnings Rent Expense Common Stock Loss on Sale 0 TB ATB Income Tax Expense Dividends ATB TB Trial Balance (should be your balance in the account after posting the external transactions) ATB Adjusted Trial Balance (should be your balance in the account after posting the adjusting journal fransactions) If there was not an adjusting entry for an account, then the TB ending balance for that account would be the amount posted in both the Trial Balance and the Adjusted Trial Balance. Sample of posting to account: External journal: Purchased $500 of supplies. Adjusting journal: $300 of supplies left at the end of the year so used up $200 of supplies. $500 in Trial Balance $300 in Adjusted Trial Balance Equipment purchased for $60,000 Darkened cells-no data entry $60,000 in Trial Balance $60,000 in Adjusted Trial Balance Supplies Equipment TB 500 200 TB 300 60,000 4 Part 4 Trial Balance (LO3-2) Prepare a trial balance from the information in the general ledger. Some accounts will not have postings until after adjusting entries have been recorded Trial Balance December 31,2019 Debit Credit Account Cash Accounts Receivable Allowance for Uncollectible Accounts Inventory Supplies Pre-Paid Rent Note Receivable Equipment Vehicle Accumulated Depreciation Accounts Payable Notes Payable Deferred (Unearned Revenue) Salaries Payable Interest Payable Common Stock Dividends Retained Earnings (Beginning) Service Revenue Sales Revenue Sales Disc Salaries Expense Supplies Expense Cost of Goods Sold Depreciation Expense Loss on Sale Bad Debt Expense Interest Expense $ Total Part 5 Adjusting journal Entries - (LO3-3) Post the following adjusting entries to the general journal Adj-1 Record the portion of the Prepaid Rent used in December. Dec. 31 Adj-2 The company has $400 of supplies left at month end. Dec. 31 Record one month of depreciation for the equipment purchased December 1st. The equipment has a useful life of 5 years and a $4,000 residual value on Adj-3 Dec. 31 Provide 10 hours of services that were paid in advance on December Adj-4 Dec. 31 23rd Record the receipt of a December $300 utility bill to be paid on January 5th Adj-5 Dec. 31 Record accrued interest on the $30,000 1 year note payable. The annual interest rate is 6%. Interest is paid on note maturity. _ Adj-6 Dec. 31 Employees earned $1,000 the last week in December that will be paid on January 10th of next year. Adj-7 Dec. 31 Estimate that 3% of the accounts receivable at the end of the year will not be collected and record bad debt adjustment. Adj-8 Dec. 31 Record Income Tax at a 21% rate to be paid next year. Adj-9 Dec. 31 Part 5 Adjusting journal Entries - (LO3-3) Record the adjusting entries to the general journal Adj-1 Dec. 31 Adj-2 Dec. 31 Adj-3 Dec. 31 Adj-4 Dec. 31 Adj-5 Dec. 31 Adj-6 Dec. 31 Adj-7 Dec. 31 Adj-8 Dec. 31 Adj-9 Dec. 31