Presented below is the year-end unadjusted trial balance of Star Services. Star Services Trial Balance December 31, 2014 Credit Debit P150,000 120,000 7,000 15,000 125,000 Cash Accounts Receivable Supplies Prepaid Insurance Office Equipment Accumulated Depreciation - Office Equipment Accounts Payable Mol, Capital Mol, Drawing Service Income Rent Expense Salaries Expense Utilities Expense P5,000 55,000 273,000 50,000 198, 000 30,000 25,000 9,000 P531, 000 P531, 000 Year-end adjustments: 1. Insurance Expense for the year is P8, 000 2. Depreciation Expense for office equipment is P10,000 3. Allowance for Bad Debts is P6,000