please show works on question 5

INTERMEDIATE ACCOUNTING 131A TRIAL BALANCE - CHAPTER 2 (VERSION 2) ABC CORP HAS THE FOLLOWING UNADJUSTED TRIAL BALANCE AT 12/31/19 DEBIT CREDIT 22.750 9,000 1.240 5,400 350,000 CASH ACCOUNTS RECEIVABLE SUPPLIES PREPAID INSURANCE PROPERTY PLANT & EQUIPMENT ACCUMULATED DEPRECIATION ACCOUNTS PAYABLE NOTE PAYABLE INTEREST PAYABLE COMMON STOCK RETAINED EARNINGS REVENUE WAGE EXPENSE INTEREST EXPENSE SUPPLIES EXPENSE 120,000 2,200 138,000 1,150 10,000 56, 740 117,300 55,000 1,150 850 445,390 445,390 1) THE INSURANCE WAS PAID OCTOBER 1ST, 2019 AND RUNS THRU SEPTEMBER 30TH, 2020 2) THE PP&E WAS PLACED IN SERVICE JANUARY 1ST 2016. LIFE = 8 YRS S/L (SALVAGE = 30,000). 3) SUPPLIES AT DECEMBER 31ST, 2019 = $450. 4) WAGES INCURRED BUT UNPAID AS OF DECEMBER 31ST, 2019 = $4,700 HAVE NOT BEEN RECORDED 5) THE NOTE PAYABLE HAS BEEN OUTSTANDING SINCE NOVEMBER 1ST, 2019. THE BOOKKEEPER MISTAKENLY ASSUMED THE INTEREST RATE = 5%. THE ACTUAL RATE = 4%. NO INTEREST HAS BEEN PAID 6) THE BOOKKEEPER RECORDED A SALE TO CUSTOMER IN THE AMOUNT = $700 WHEN PAYMENT WAS RECEIVED THE SERVICE HAS NOT YET BEEN PROVIDED TO THE CUSTOMER REQUIRED: PREPARE THE FINAL TRIAL BALANCE AT DEC 31ST, 2019 ACCOUNT DEBIT CREDIT DEBIT CREDIT ACCOUNT 22.750 9,000 1,240 5,400 350,000 790 1,350 120,000 2,200 40,000 4,700 700 CASH ACCOUNTS RECEIVABLE SUPPLIES PREPAID INSURANCE PROPERTY PLANT & EQUIPMENT ACCUMULATED DEPRECIATION ACCOUNTS PAYABLE WAGES PAYABLE UNEARNED REVENUE NOTES PAYABLE INTEREST PAYABLE COMMON STOCK RETAINED EARNINGS REVENUE WAGE EXPENSE INTEREST EXPENSE SUPPLIES EXPENSE DEPRECIATION EXPENSE INSURANCE EXPENSE CASH ACCOUNTS RECEIVABLE SUPPLIES PREPAID INSURANCE PROPERTY PLANT & EQUIPMENT ACCUMULATED DEPRECIATION ACCOUNTS PAYABLE WAGES PAYABLE UNEARNED REVENUE NOTES PAYABLE INTEREST PAYABLE COMMON STOCK RETAINED EARNINGS REVENUE WAGE EXPENSE INTEREST EXPENSE SUPPLIES EXPENSE DEPRECIATION EXPENSE INSURANCE EXPENSE 138,000 1,150 10,000 56,740 117,300 230 700 4,700 55,000 1,150 850 230 790 40,000 1,350 445,390 445,390 47.770 47.770