The following trial balance was taken from the books of Romeo Pest Control on December 31, 2020 (in Rp000) Account Debit Credit Cash 12,000 Accounts Receivable 40,000 Note Receivable 7,000 Allowance for Doubtful Accounts 1,800 Pest Control 44,000 Prepaid Insurance 4,800 Furniture and Equipment 125,000 Accumulated Depreciation--F. & E. 15,000 Accounts Payable 10,800 Capital Romeo 99,000 Fees Earned 280,000 Pest Control Expense 111,000 Salaries Expense 50,000 Rent Expense 12,800 Totals 406,600 406,600 At year end, the following items have not yet been recorded. a. Prepaid Insurance paid on August 1 2020 for 1 year b. Romeo's service already provided, but unbilled Rp11,200,000 C. Depreciation on furniture and equipment, 10% per year without salvage value d. Interest at 6% is receivable on the note. Notes Receivable is received on December 2020. e. Rent paid in advance at December 31, 2020 for Rp5,400,000 (originally charged to expense). f. Accrued salaries at December 31, Rp5,800,000. Required (a) Prepare the necessary adjusting entries. (15) (b) Prepare worksheet (10) (c) Prepare the necessary closing entries. (8) (d) Prepare the financial statements: income statements, statements of equity and financial position (balance sheet) (12)