Learning Activity 1. Prepare the necessary adjusting entries on December 31, 2020 to adjust the given items below and accomplish the google form that will be sent in a while. Shown below is the unadjusted trial balance of Linis Pinoy for December 31, 2020. Linis Pinoy Trial Balance December 31, 2020 Account Title Debit Credit Cash 223,000 Accounts Receivable 1,565,000 Allowance for uncollectible accounts 20,000 Notes Receivable 3,000 Prepaid Rent 360,000 Unused office supplies 160,000 Furniture & Fixtures 3,450,000 Accumulated Depreciation - Furniture & Fixtures 680,000 Equipment 4,200,000 Accumulated Depreciation - Equipment 600,000 Notes Payable 400,000 Accounts Payable 320,000 Loans Payable - Bank 900,000 Interest Payable 98,000 Accrued Salaries Payable 184,000 Donato, Capital 2,019,000 Donato, Drawings 160,000 Service Revenues 5,460,000 Salaries Expense 420,000 Miscellaneous Expense 140,000 Total 10,681,000 10,681,000