The trial balance and other information for consulting engineers Rovers Consulting Limited follow:

Rovers Consulting Limited Trial Balance December 31, 2020
		Debit		Credit
Cash		$120,530
Accounts receivable		116,780
Allowance for doubtful accounts				$1,080
Supplies		2,820
Equipment		122,000
Accumulated depreciationequipment				9,000
Notes payable				7,300
Common shares				53,090
Retained earnings				231,980
Service revenue				144,000
Rent expense		14,040
Salaries and wages expense		41,040
Insurance expense		26,640
Utilities expense		1,560
Miscellaneous expense		1,040
		$446,450		$446,450

Additional information:

1.		Service revenue includes fees received in advance from clients of $9,940.
2.		Services performed for clients that were not recorded by December 31 were $10,510.
3.		Bad debt expense for the year is $9,070.
4.		Insurance expense includes a premium paid on December 31 in the amount of $8,640 for the period starting on January 1, 2021.
5.		Equipment is depreciated on a straight-line basis over 10 years. Residual value is $22,000.
6.		Rovers gave the bank a 90-day, 12% note for $7,300 on December 1, 2020.
7.		Rent is $1,080 per month. The rent for 2020 and for January 2021 has been paid.
8.		Salaries and wages earned but unpaid at December 31, 2020, are $3,741.
9.		Dividends of $115,000 were declared on December 15, 2020 for payment on February 1, 2021.

a. Adjustments required in the year end?

b. Adjusted trial Balance?

c. Journal entries?

d. Income statements?

e. Statement of Retained Earnings?

f. statement of the financial position?