QUESTION 2 (2.5 marks) Tax Consulting Service's Trial Balance on December 31, 2020 is as follows: Account name Debit Credit Cash 19,000 AR 7,360 Supplies 4,816 Pre-paid insurance 5,700 Pre-paid office rent 7,400 Equipment 13,694 Accumulated depreciation - Equipment 2,400 Accounts payable 5,750 Unearned service revenue 4,400 Share capital - Ordinary 22,960 Dividend 1.200 Service revenue 22.800 Salaries and wage payable 1.110 Utilities expense 250 Total 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)