P&P Inc. completed the following transactions during December 2022.

December 1	Paid employee salaries due from November. (See adjusting journal entry #2)
December 2	Performed solar installation service for customers. Some customers paid in cash the total cash received was $5,150. Other customers asked to be billed the total billed was $2,700.
December 5	Purchased supplies on account for $680.
December 7	Collected $2,800 cash from customer accounts receivable.
December 8	Performed solar installation service for the customer. (See November 9 transaction.)
December 10	Paid the utility company for the monthly utility bills that were received November 23.
December 14	Paid the account payable for supplies. (See December 5.)
December 15	Paid $2,760 for a one-year insurance policy which starts on December 16, 2022.
December 16	Paid $2,000 cash for employee salaries.
December 20	Paid a $500 cash dividend to the stockholders.
December 27	Received the monthly utility bill showing an amount due of $195. The bill will be paid in January.
December 31	Recorded solar installation service performed for customers. Some customers paid in cash the total cash received was $825. Other customers asked to be billed the total billed was $1,100.

Information for adjusting entries for December 31:

December 31	A count shows $60 of supplies on hand. Record supplies expense for December.
December 31	P&P employees have earned $2,000 in salaries. They will be paid on January 1. Record the salary expense for December.
December 31	Record interest expense for December.
December 31	Record rent expense for December.
December 31	Record depreciation expense for December.
December 31	Record insurance expense for December (for one-half of a month).

Requirement 1: Prepare an unadjusted trial balance for December 31, 2022.

Requirement 2: Prepare an adjusted trial balance for December 31, 2022.