The trial balance of Perfect Consultation LLC at December 31, 2020, and the data needed for the year-end adjustments follow:

Perfect Consultation LLC, Trial Balance December 31, 2020
Account	Debit	Credit
Cash	$ 22,000
Accounts receivable	$ 44,000
Prepaid insurance	$ 2,500
Supplies	$ 1,500
Building	$ 420,000
Accumulated depreciation		$ 310,000
Accounts payable		$ 2,000
Salary payable
Unearned service revenue		$ 3,500
Rama, capital		$ 162,180
Rama, drawing	$ 3,540
Service revenue		$ 18,700
Salary expense	$ 1,900
Insurance expense
Depreciation expense
Advertising expense	$ 940
Supplies expense
Total	$ 496,380	$ 496,380

Adjustment data at December 31 follow:

Prepaid insurance still in force, $1,000.

Supplies used during the period, $400.

Depreciation for the period, $1,100.

Accrued salary expense, $480.

Unearned service revenue still unearned, $1100.

Required:

1. 1.Journal
2. 2.Ledger- Adjusting and Closing Entries
3. 3.Adjusted trial balance
4. 4.Income Statement
5. 5.Statement of owners’ equity
6. 6.Balance sheet
7. 7.Journal-Closing Entries