please see the attached photos and make adjusting entries and adjusted trial balance

Maria Company Unadjusted Trial Balance December 31,2020 cash P735,500 Accounts Receivable 243,000 Merchandise inventory 372,900 Prepaid rent 45,000 Store Supplies 10,000 Store Equipment 50,000 Accumulated depreciation- Store equipment Accounts Payable P298,775 Maria, Capital 1,105,000 Maria Drawings 50,000 Sales 835,745 Sales Returns and Allowances 4,000 Sales Discount 1,620 Cost of Goods Sold 695,000 Salaries Expense 20,000 Utilities Expense 5,000 Freight Out 4,500 Advertising Expense 3,000 Total P2,239,520 P2,239,5201. Salaries incurred in December but which remain unpaid as of December 31 amounting to P 7.000 2. Store supplies used for the month of December totaled P 2. 300. 3. Store equipment is extimated to have salvage value of P 5,000 and useful life of five years, 4. Rent paid for 6 months amounting to P 45,000. 5. Electric bill received for the month of December amounting to P 6,000. 6. 10%% of the Accounts Receivable is deemed uncollectible