Please just solve the third, fourth and fifth

Directions: The following information represent a full case for the same company. You are required to perform the accounting cycle steps as directed. Be organized and neat. Transactions for Adam Company for the Adam 2019 are presented below. 1. 1/1/2019 Issued ordinary shares in exchange for $99,000 cash. 2. 5/2/2019 Purchased land costing $43,200, for cash. 3. 3/3/2019 Performed a services for company x on account for $310,000. 4. 1/4/2019 Received $264,800 for the services performed on 3/3/2019. 5. 10/5/2019 Purchased Equipment for $110,000 in cash 6. 15/8/2019 Purchased supplies on account for $10800. 7. 14/11/2019 Paid $4800 for a one-year insurance policy. 8. 1/12/2019 paid the following expenses in cash: utilities exp 12800 : salaries exp 50000 : rent exp 131000. 1 First: Journalize each transaction, post and balance to accounts, and then prepare the Unadjusted trial balance. At year end 31/12/2019, the following information are avaiable for you. a. Insurance expired during the year, $2,000. b. Depreciation on furniture and equipment, 15000 per year c. A count of supplies on December 31,2019 , indicates that supplies of $5800 are on hand. d. Adam Company performed disinfecting services for a client in December 2019 . The client will be billed $3,000. e. Salaries of 8000 are unpaid and due. Second: Prepare the necessary adjusting entries and then prepare the trial balance after the adjusting entries. Third: Prepare the Income Statement, Retained Earnings statement, and financial positon statement at 31/12/2019 Fourth: Prepare the necessary closing entries. Fifth: prepare a post-closing trial balance