Specific Topic is on Audit of Receivables. Thank you po in advance for your help ??

1. During the course of the audit of the financial statements of Cyber, Inc., for the year ended December 31, 2017, you examined the notes receivable represented by the following items: a. A 4-month note dated November 30, 2017, from AA Company, P10, 000; interest rate, 16%; discounted on November 30, 2017 at 16%. b. A draft drawn payable 30 days after for P45, ooo by the BB Company on the Delta Company in favor of the Bravo Company, endorsed to Cyber Corp. on December 2, 2017 and accepted on December 4, 2017. c. A 90-day note dated November 1, 2017 from F, Sy, P25,000; interest at 16%; the note is for subscription to 250 preference shares of Abra Corp. at P100 per share. d. A 60-day note dated May 3, 2017, from EE Company, P30,000; interest rate, 16%; dishonored at maturity; judgment obtained on October 10, 2017. Collection doubtful (No interest after maturity). e. A 90-day note dated January 4, 2017, for Apo Asuncion, president of Cyber, P8,000; no interest; note not renewed; president confirmed. f. A 120-day note dated September 14, 2017, from HH Company, P6,000; interest rate, 16%, note is held by bank as collateral. When the company discounted a note, Interest Expense was debited for the discount cost and Interest Income was credited for the revenue. From the information presented, prepare the following: a. All necessary audit adjustments, including entries for interest accrued and prepaid. (Adjusting Entries)