Presented below is the unadjusted trial balance of the Aira Belle Information Systems for the year ended December 31, 2020: Aira Belle information System Unadjusted Trial Balance December 31, 2020 Credit 50.000 310,000 130,000 1000 300.000 1.500.000 254,000 Accounts Cash Notes Receivable Accounts Receivable Office supplies Land Building Accumulated Depreciation Building Equipment Accumulated Depreciation Equipment Accounts Payable Unearned Consulting Revenues Belle, Capital, 1/1/2020 Belie, Wirawali Consulting Revenum Salaries Expense Repairs Expense Miscellaneous Expense Totals 464.000 250,000 450,000 2.655,000 500.000 2.500,000 175.000 136.000 37.000 6,161.000 6161,000 Additional information: a Office supplies on hand as of Dec. 31, 2020 is P30,000. b. One-third of the unearned revenues has been earned as at Dec 31, 2020. c. Depreciation for the year amounted to P38,000 for the building and P123,000 for the equipment. d. Salaries in the amount of P14,000 have accrued at year-end. e. The notes receivable were accepted from several customers. The notes were issued on September 1, 2020 and will be settled together with a 20% interest on May 31, 2021 Required: 1. Prepare the adjustment on the worksheet and complete the worksheet. 2. Journalize the adjusting entries. 3. Prepare an income statement, a statement of changes in equity and a balance sheet. 4. Journalize the closing and reversing entries