Problem 3: Zubair Oil and Gas Company has the following unadjusted trial balance at 31 December 2015. Zubair Oil and Gas Company Unadjusted Trial Balance 31" December 2018 Accounts Debit (OMR) Credit (OMR) Utilities Expenses Supplies 2.400 Capital 300,000 Cash 386,800 Miscellaneous Expenses 2.400 Prepaid Insurance 7,600 Uneamed Revenue 10440 Salaries Expenses 199,000 Account Receivable 28.000 Office Furniture 20.000 Accumulated Depreciation on Onice Furniture 5.000 Bank Overdraft 5.800 Account Payable 4.000 Building 68.000 Notes Payable 16,760 Retained Earnings 170.000 Dividends 28.000 Service Revenue 274,000 Repair Expenses 14.200 Drawings Total 786.000 786,000 Additional Information about the business 1. Insurance expense for the year OMR 3,000 2. Salaries accrued but not yet on December 31, OMR 35,000 3. Uneamed Revenue at December 31, is OMR 5,000 4. Supplies on hand at 31 December, OMR 1,000 5. Service revenues earned but not yet recorded at 31 December, OMR 2,000 6. Depreciation on office Furniture for the year OMR 2000 A. Prepare the necessary Adjusting Entries on 31 December 2018 B. Prepare the Adjusted Trial Balance. C. Prepare Income Statement, Statement of Owners' Equity and Balance Sheet