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Presented below is the unadjusted trial balance of the Leny Marcos Information System for the year ended December 31, 2015. LENI MARCOS INFORMATION SYSTEMS Unadjusted Trial Balance December 31, 2015 P Cash 45,000.00 Notes Receivable 360,000.00 Accounts Receivable 156,000.00 Office Supplies 63,000.00 Land 300,000.00 Building 1,590,000.00 Accumulated Depreciation-Bldg. P 254,000.00 Equipment 2,150,000.00 Accumulated Depreciation-eqpt. 612,000.00 Accounts Payable 213,000.00 Unearned Consulting Revenues 450,000.00 Leni Marcos' Capital, 1/1/2015 2,655,000.00 Leni Marcos' Withdrawals 600,000.00 Consulting Revenues 2,108,000.00 Salaries Expense 875,000.00 Repairs Expense 116,000.00 Miscellaneous Expense 37,000.00 TOTAL P6,292,000.00 P6,292,000.00 Additional Information: a. Office Supplies on hand as of December 31, 2015 is P21,000.00 b. One-third of the unearned revenues has been earned as at December 31, 2015. c. Depreciation for the year amounted to P38,000.00 for the building and P123,000.00 for the equipment. d. Salaries in the amount of P14,000.00 have accrued at year- end. Required: 1. Journalize and post the adjusting entries 2. Prepare an adjusted trial balance 3. Prepare an income statement, a statement of changes in equity and a statement of financial position. 4. Make closing entries