PLEASE HELP

PART C (34 marks) At the end of the 2021 year, the accounting staff at Prestige Design Flooring Inc. (PDF) have the following unadjusted trial balance as at December 31, 2021. Cash 6,700 Accounts Receivable 24,327 Supplies 4,231 Prepaid Insurance 5,700 Equipment 896,000 Accumulated Depreciation (Equipment) 112,600 Other Assets 64,225 Accounts Payable 14,327 Uneamed Service Revenue 16,600 Note Payable (due 2026) 80,000 Common Shares 289,540 Retained Earnings, 12/31/2020 38,454 Service Revenue 802,427 Wages Expense 131,650 Rent Expense 218,415 Interest Expense 2,700 Total 51,353,948 $1,353,948 The accounting staff have identified the following items where a year end accrual entry may be required. a. PDF purchased 12- month insurance on July 1, 2021. It is reported as prepaid insurance in the trial balance above. b. A physical inventory count showed that $690 of office supplies is on hand at year end. c. PDF's equipment depreciation was $31.980 for the 2021 year. d. An analysis showed the unearned service revenue above had been reduced to $12.420 after additional service was provided to customers prior to the end of year. e. Wages in the amount of $3,800 were owed to employees but were unpaid and unrecorded at year-end. [ Six months' interest at 6% on the note was paid on August 31. Interest for the period from September i to December 31 has not been paid or recorded