Presented below is the unadjusted trial balance of the Moises Dondoyano Information Systems for the year ended December 31, 2021: Moises Dondoyano Information Systems Unadjusted Trial Balance December 31, 2021 P45,000 156,000 63,000 300,000 1,590,000 P254,000 2,150,000 Cash Accounts receivable Office supplies Land Building Accumulated depreciation-building Equipment Accumulated depreciation-equipment Accounts payable Unearned consulting revenues Dondoyano, capital, January 1, 2021 Dondoyano, withdrawals Consulting revenues Salaries expense Repairs expense Miscellaneous expense Totals 612,000 213,000 450,000 2,655,000 600,000 1,748,000 875,000 116,000 37,000 P5,932,000 P5,932,000 Additional information: a. Office supplies on hand as at December 31, 2021 is P21,000. b. One-third of the unearned revenues has been earned as at December 31, 2021. 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. C. Required: Prepare a worksheet consisting of unadjusted trial balance, adjustments, adjusted trial balance