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Farewell Inc., an Event Management company and they prepare books of account on a monthly basis. Their unadjusted trial balance as on 31 May 2021 is as follows. Unadjuested Trial balance of Farewell Inc as on May 31st 2021 Debit Credit balance(Rs.) balance(Rs.) Cash 16,400 Accounts Receivable 12,800 Supplies 4.600 Prepaid Insurance 6,500 Car 8,40,000 Accumulated depreciation-Car 2,03,000 Accounts payable 6410 Unearned revenue 15500 Common Shares 380000 Retained earnings 74400 Salaries expense 45200 Service Revenue 2,50,000 Insurance Expense 3500 Utilities expense 2410 Rent revenue 7100 Income tax expense 5000 9,36,410 936410 Additional Information 1. An annual fire insurance policy was purchased for the first time on October 2020 for 24000 for cash. 2. A count of supplies shows Rs.2000 worth supplies in hand on 31st May 2021. 3. The car has an estimated useful life of 10 years. 4. To book the event management services of the company the customers need to pay Rs. 500 in advance. 31 such bookings were received and credited to unearned revenue Out of this ,On May 31st 25 of the booking amount was earned as service revenue. 5. On May 27th, another event management firm rented the car for Rs.1000 which they paid rent in advance and the amount was credited to rent revenue. 6. On May 31, Farewell event management has earned Rs.14000 for services provided for a marriage. The customer has promised to make the payment in June. 7. Salaries Rs. 1750 is due but not yet paid. 8. Additional income tax is estimated to be Rs. 1200. Instructions 1. Record the journal entries for the adjustments (4 marks), 2. Prepare the T accounts for all the heads and find the balance in each account (3 marks) prepare the adjusted trial balance as on May 31(2 mark). 3. Also prepare the Income statement (1 Mark), Statement of changes in owner's equity(1 mark) and Balance Sheet as on 31st May 2021(1 mark)