Problem 1( 710 marks; 25 minutes): Complete the partial worksheet provided for Cambrian Accounting at December 31, 2020: Format BIE BALANCE SHEET & STATEMENT OF CHANGES IN OWNER'S EQUITY UNADJUSTED TRIAL BALANCE 234,800 ADJUSTED TRIAL BALANCE INCOME STATEMENT ADJUSTMENTS 5,200 ACCOUNT TITLES Accounting revenue Accounts receivable Accum. Deprec., Building Accum. Deprec., Equip. 3,000 200 7,000 7,000 12,000 Building Cash 170,500 13,000 3,000 7,000 Depreciation expense Equipment Franchise 50,000 3,000 Insurance expense 400 500 Land 100,000 4,000 Land held for resale 100,000 5,000 12,000 Majeau, capital Majeau, withdrawals Long-Term notes payable Office supplies Office supplies expense Prepaid insurance 600 100 800 100 12,500 500 Rent expense 12,000 5,000 8,000 Repairs expense Accounts payable Telephone expense Unearned revenue 1,000 10,000 5,000 Totals 383,800 383,800 12,800 12,800