Provided below is the unadjusted trial balance of Khan Autos followed by adjustments information;

KHAN AUTOS
Trial Balance
as at December 31, 2019
.	Dr.	Cr.
Bank/Cash ..........................	15,450
Debtors ......................	25,600
Spare parts ..............	30,000
Office supplies ...........	13,200
Prepaid rent ................	12,000
Prepaid insurance .......	2,400
Workshop supplies expense	17,100
Creditors ..............		15,680
Service revenue		210,580
Unearned Revenue		45,000
Wages .........................	33,000
Store rent ....................	4,500
Utilities .......................	8,400
Office equipment ........	8,700
Land ............................	20,000
Loose tools ..................	18,910
Plant & machinery.......	200,000
Furniture & fixture ...	12,000
Long Term Bank Loan		100,000
Capital		100,000
Drawings	50,000
	471,260	471,260

Other information that need adjustments for current period reporting,

1. The rent under the head of prepaid rent was paid on July 1, 2019 for period of 12months.
2. The insurance premium was paid on May 1, 2019, and covered one year.
3. Wages of Rs. 5,000 for December 2019 were not yet paid.
4. Stores rent of Rs. 1,500 for was also due, the store is in separate location and therefore its rent is not included in prepaid rent above.
5. Electricity bill of Rs. 1,200 received on December 28, 2019, was due on January 10, 2020. It was not yet paid.
6. A loan of Rs. 100,000 was acquired on October 1, 2019 at 10% interest rate. Interest for current period is not yet paid.
7. The office supplies on hand were of Rs. 1450.
8. The workshop supplies of Rs. 12,450 were consumed during the period.
9. The spare parts on hand were of Rs. 8,500.
10. The value of loose tools was estimated as Rs. 16,570 by the accountant, the remaining balance shall be treated as expense.
11. Depreciation on plant and machinery is 20% on its cost and on furniture and fixture is 10% on its cost. (apply the percentage on original cost for depreciation)
12. Out of Rs 45,000 reported in unearned revenue Rs. 20,000 still remained unearned.

Requirements

1. Pass all necessary general journal entrees
2. Post the entrees to T-Accounts
3. Prepare Adjusted Trial Balance