Please, help me with my accounting subject with explanation please.

ASSESSMENT B Correct the Trial Balance prepared by the bookkeeper of Infinitea Cafe. Infinitea Cafe Trial balance December 31, 2020 Debit Credit Cash P 230,200 Accounts Receivable 45,400 Computer Equipment 225,000 Accounts Payable P25,000 S. Sierra, Capital 450,000 S. Sierra, Drawings 15,000 Service Income 69,500 Salaries Expense 7,000 Taxes and Licenses 6,000 Rent Expense 4.000 TOTAL 9967.600 109.500 The following errors were discovered by you: 1. All accounts were traced from the General Ledger ans it was learned that only the respective capital and drawings accounts were not properly listed in their normal balances. 2. There was a transposition error in posting the services rendered on account. A correct posting to Income account of P4,500 but Accounts Receivable was debited by P 5,400. 3. A sliding error was committed in posting cash collection from customer's account. Cash was correctly debited by P 2,500 but credited to Accounts Receivable by P 25,000. 4. A posting of P 5,000 in the drawing account but corresponding posting to cash account was not made. 5. Payment of salaries in the amount if P 3,000 was erroneously credited to cash by P 300. 6. Footing of salaries expense is overstated by 2,000. Required: Prepare a corrected Trial Balance for the month of December 2020. The correct amount of the trial balance is P 544,500.ASSESSMENT A A. Answer the following questions. Explain fully whether the error would cause unequal totals in the trial balance. Each problem is to be considered independent of the others. 1. An Accounts Receivable in the amount of P625 was collected in full. The collection was recorded by a debit to Cash for P 625 and a credit to Accounts Payable for P625. 2. An Advances to Employees account was erroneously debited to Drawing Account of P5,000 and credited to Cash, P5,000. 3. Equipment which was one of the investments by the owner was erroneously charged to Notes Payable instead of Capital account. The amount of debit was P60,000 while the amount of the credit was P600,000. 4. Posting twice to Cash account debit of P 5,000 ws made to collections from a customer's account. 5. A P390,000 payment for a new machine was recorded by a debit to Office Equipment of P39,000