QUESTION 2 (2.5 marks) Tax Consulting Service's Trial Balance on December 31, 2020 is as follows: Credit Debit 19,000 7,360 4,816 5,700 7,400 13,694 Account name Cash AR Supplies Pre-paid insurance Pre-paid office rent Equipment Accumulated depreciation - Equipment Accounts payable Unearned service revenue Share capital - Ordinary Dividend Service revenue Salaries and wage payable Utilities expense Total 2.400 5,750 4,400 22,960 1,200 22,800 1,110 250 59.420 59.420 Required: 1. Com up with 02 adjusting transactions for pre-paid expenses, 01 transaction for unearned revenue, 01 transaction for accrued revenue and 01 transaction for depreciation expense and 01 transaction for accrued expense on 31 Dec, 2020. (These transactions are given by yourself with reasonable numbers): (1.0 mark) 2. Prepare adjusted trial balance (0.5 marks) 3. Prepare Income Statement, Statement of Retained Earnings and Statement of Financial Position for December, 2020. (1.0 marks)