please give steps and explainition or will downvote

Mary and Jane run a partnership, MJ, providing online advertising service. MJ is preparing the process of closing accounts for the year ended 31 December 200. The unadjusted trial balance of MJ as at 31 December 20x0, and the related information are as follows: \begin{tabular}{lrr} Capital - Mary & & 120,000 \\ Capital - Jane & & 80,000 \\ Current account - Mary & & 35,200 \\ Current account - Jane & 40,000 & 28,300 \\ Drawings - Mary & 31,000 & \\ Drawings - Jane & & 635,000 \\ Advertising revenue & 336,000 & \\ Salary expense & 115,000 & \\ Rent expense & 25,950 & \\ Utilities expense & - & \\ Depreciation expense & - & \\ Supplies expense & 923,200 & \( \underline{\hline} \) \end{tabular} The following information is available: i. MJ provided service to Arthur Limited during December 20x0 but not yet booked. Service income for MJ should be $17,200. ii. Supplies on hand at 31 December 20x0 cost $6,500. iii. Depreciation on equipment and furniture for the year ended 31 December 200 have not been recorded. The estimated useful life of the equipment and furniture are 4 years and 5 years respectively. Assume straight-line depreciation and residual value of $3,000 for equipment and nil for furniture. iv. Salaries for the year 31 December 20x0 included Mary's drawings for the year amounted $100,000. v. Bank statement received from bank dated 31 December 20x0 showed interest income of $150 which is not recorded in the books of MJ as at 31 December 200. vi . Interest on capital should be 6% of the capital for each partner, the profit sharing ratio of MJ is Mary: 70% and Jane: 30% Required: (a) Prepare the adjusting entries for items i to v above. (20 marks) (b) Prepare the statement of profit or loss for the year ended 31 December (30 marks) 200 and the appropriation of profit for the partnership. Prepare the statement of financial position of MJ as at 31 December 20x0