With the help of images make the trail balance

Then

3 if the adjustments were not recorded,calculate the over or understatement of income. ??

4 Is it ethical to ignore adjusting entries??

Analysis Component: 2. Complete the adjusted trial balance using the information in (a) through (h) above. PacRim Careers provides training to individuals who pay tuition directly to the business. The business also offers extension training to groups in off-site locations. Additional information available at the December 31,2020 , year-end follows a. An analysis of the company's policies shows that $1,260 of insurance coverage has expired. b. An inventory shows that teaching supplies costing $460 are on hand at the end of the yeai. c. The estimated annual depreciation on the equipment is $8,125 d. The estimated annual depreciation on the professional library is $4,545. e. The school offers off-campus services for specific employers. On November 1, the company agreed to do a special six-month course for a client. The contract calls for a monthly fee of $940, and the client paid the first five months' revenue in advance. When the cash was received, the Unearned Extension Revenue account was credited. f. On October 15, the school agreed to teach a four-month class for an individual for $1,210 tuition per month payable at the end of the class. The services to date have been provided as agreed, but no payment has been received. g. The school's two employees are paid weekly. As of the end of the year, three days' wages have accrued at the rate of $110 per day for each employee. h. The balance in the Prepaid Rent account represents the rent for three months: December, January, and February