CILO 3 - Develop a trial balance. Below is the unadjusted trial balance of Basel Landscaping Services for the year ended 31 December 2020. Prepare the adjusting journal entries at the end of the year in each of the following information. Basel Landscaping Services Unadjusted trial balance As of 31 December 2020 (BD) (BD) 9,518 11,875 4.933 310 4,682 1,873 13,437 Cash Accounts receivable Landscaping Supplies Prepaid insurance Landscaping equipment Accumulated depreciation Accounts payable Unearned landscaping revenues Notes payable Basel, capital Basel, withdrawals landscaping revenues Salaries expense Utilities expense 866 3,000 5,430 750 17,869 9,845 562 42,475 42.475 Section The following adjusting journal entries were also prepared. a. Utilities expense 158 Utilities payable 158 # b. Accounts receivable 495 Landscaping revenues 495 # 654 C. Depreciation expense Accumulated depreciation 654 # 750 d. Supplies expense Supplies 750 Required: Post the adjusting journal entries to the worksheet and answer the succeeding questions. Upload your workings. Basel Landscaping Services Worksheet As of 31 December 2020 A DR CR DR CR wasted trial balace DR CR 5.845 4582 3.598 1940 6.543 2.617 7.521 495 Cash Accounts receivable Landscaping Supplies Prepaid rent Landscaping equipment Accumulated depreciation Accounts payable Unearned landscaping reventies Notes payable Basel, capital Basel, withdrawals Landscaping revettes Salaries expense Utilities expense Utilities payable Depreciation expense Supplies expense 3.000 4.500 500 13.219 8450 654 Totals 31,412 31.412 CILO 4 - Prepare financial statements. The following balances are extracted from the books of account of Basel Cleaning services on 31 December 2020. Prepare the following financial statements and answer the questions 41-48. Statement of profit or loss / income statement. b. Statement of changes in owner's equity. Balance sheet/ statement of financial position. a. C. 3.415 4,652 2,100 6,435 5,681 8,400 145 862 Cash Accounts receivable Rent expense Landscaping equipment Salaries expense Basel, capital Insurance expense Uneamed Landscaping revenue Prepaid insurance Basel, withdrawals Supplies expense Accounts payable Landscaping revenue Depreciation expense Salaries payable Notes receivable Accumulated depreciation 521 350 425 2,586 11.246 645 845 1,500 1.930