The following is the trial balance for Misha Limited as at 31 December 2020: Misha Limited Trial Balance as at 31 December 2020 Cr $ Dr S 90,000 30,000 163,500 100,000 Accounts receivable Supplies Cash Motor van Accumulated depreciation - motor van Accounts payable Unearned service revenue Salary payable Share capital Retained earnings Dividends Service revenue Salary expense Rent expense Utilities expense 50,000 40,000 35,000 5,000 150,000 60,000 6,000 277,000 120,000 92,500 15,000 617,000 617,000 Additional information: (1) The motor van has an expected useful life of 8 years. Depreciation had not been provided for the motor van for the year ended 31 December 2020. (2) Unearned service revenue that had been earned, $13,000. (3) A physical count revealed that $16,000 of supplies on hand at 31 December 2020. Required: For Misha Limited, (a) Prepare the adjusting journal entries for the additional information (1) to (3). (Narration is NOT required.) (6 marks) (b) Prepare the income statement for the year ended 31 December 2020. (9 marks) Prepare the statement of changes in equity for the year ended 31 December 2020. (6 marks) (d) Prepare the statement of financial position as at 31 December 2020. (19 marks)