The following is an unadjusted Trial Balance ABC Construction Inc. Please follow the directions below to complete the Work Sheet in a step-by-step manner. ABC Construction Inc. Unadjusted Trial Balance, as at Sept.30, 2019 ACCOUNT PARTICULARS DEBIT 8,200 500 1,200 0 CASH ACCOUNTS RECEIVABLE PREPAID INSURANCE ACCOUNTS PAYABLE CAPITAL REVENUE WITHDRAWALS OTHER EXPENSES TOTALS: CREDIT 0 0 0 5,500 10,000 5,000 0 0 20,500 0 0 2,000 8,600 20,500 1. Create a Work Sheet with the following columns in that specific order - 'Unadjusted Trial Balance'; 'Adjustments'; 'Adjusted Trial Balance';' Income Statement and 'Balance Sheet'. You may complete the Work Sheet by hand and send the scanned copy by email or type it on a Word document and send it as attached file by email 2. Complete the 'Adjustment' column by analyzing the following adjusting entries and inserting the Adjustments in that column: (a). Adjust insurance expense at end of Sept.30 for 9 months at $100 per month (b). The Company paid $1,000 of the outstanding Accounts Payables (c). Raymond, the owner of the Company withdrew $1,500 at end of Sept.,2019 (d). The Company collected all its outstanding Receivables at Sept.30,2019 (e). The Company paid other expenses of $200 at end of September 3. Complete the 'Adjusted Trial Balance and make sure it balances 4. Finally, complete the 'Income Statement' column and the 'Balance Sheet' column