I am having a problem adjusting the trial balance. please help with adjustments. thank you

Preparation of Financial Statements Unadjusted trial balance of PC Pte. Ltd.given as follow: Account Title Debit Credit $ S Cash 204,000 Account receivable 793,200 Prepaid rent 96,000 Prepaid insurance 6,000 Inventory 2,462,000 Purchases 1,090,000 Equipment 2,000,000 Accumulated depreciation - Equipment 200,000 Accounts payable 65,200 Salaries payable 12,100 Bank loan (long term) 300,000 Unearned revenue 34,100 Share capital 1,800,000 Retained earnings 365,600 Sales revenue 5,210,000 Utilities expense 75,940 Salaries expense 1,080,700 Transport expense 153,600 Income tax expense 13,560 Sales discount 12,000 7,987,000 7,987,000 A stock count was made and the inventory at year end was $243,000. Other information at 31st December included the following: (i) On 1" July, the company paid $6,000 for a 1-year fire insurance plan. The coverage started immediately. The transaction was recorded. (ii) On 1** May, the company made a rental payment of $96,000 for 12 months' rent. It was debit to prepaid rent and credit cash. (iii) The bank loan carries an annual interest of 4%, payable every 1st July, (iv) The company adopts the straight-line depreciation method for the equipment. The equipment was installed 2 years ago. It has a useful life of 20 years and no residual value. (v) On 12 October, the company received a letter from an unhappy customer claiming a compensation of $5,000 as a result of the loss of his income due to the poor performance of the company's product. (vii) On 23 December, the company received a utilities bill amounting to $2,300. The bill was paid on 27 December but the account clerk credit cash $2,300 and debit transport expense $2,300. Required (a) Prepare the Statement of Comprehensive Income of PC Pte. Ltd. for its financial year ending 31st December 2014 (b) Prepare the Statement of Financial Position for PC Pte. Ltd. as at 31st December 2014. 1