N.B I already answer question A. However I need help with question B and C. Please. I am not balancing correctly. Your assitance would be greatly appreciated. Thank You

Sapphire Gems and Minerals Co Ltd - Tourmaline Division Trial Balan ce as of December 31, 2022 The following addition al information is available December 31,2022 : 1) Store Supplies on hand on December 31, 2022, amounted to $350,000 2) Insarance of 55,850,000 was paid on January 1,2022, for the 18-month to June 30,2023 3) Pripait rent expred December 31,3122 , amounted to $1,110,000. 4) The fumiture and equipment have an estimated useful life of 10 years and is being depreciated on the straight-ine mithod down to a residual value of $100,000. 5) The motor truck cost relates to two Livi Trucks purchased for $1,300,000 each by the company truck's depreciation charges and their expected useful life is 10 years or 100,000 miles. In 2016 , 15,900 miles were driven, 18,500 in 2017,15,600 in 2018,17,000 in 2019,14,500 in 2020,10,800 in 2121 and 12,810 in 2022 . The residual value on both truck is $272,630 each On July 1, 2082, the cumpany sold one of the trucks to Daley Company for $480000 on credit Round off answers to the nearest dollar. 6) Salanes eamed by employes and not yet paid amounted to $1,500,000 on Dee 31, 2022 7) Accrued interes expense as of December 31, 2022, $220,000. 8) On Dec 31,2022,5875,400 of the previousty uneamed sales sevenue had been eamed. 9) The aging of the Aecounts Receivable schedule on Dec 31, 2022, indeated that the Allowanee for Had Debts should be $359,0x : 10) A phoical count of inventory was dine on Decmber 31, 2022, after making all the other icfustments and this revexled that thene was $8,450000 worth of imvenony en hand at this point: Other data: 11) The business is expected to malce principul payments totalling $550,500 towards the loan during the fiscal year to December 31,2023 Required: a) Prepure the necosary adjusting jourmal entrie on Dec 31, 2022 . Narrations are noe reguiredf] b) Prepans the Adjusted Trial balunce for the period ending December 31, 2022 c) Propart the following financial satements for the division: - A Multiple-step income statement \& a Statement of owner's equity for the year ended December 31, 2022 - A Classified thalance sheet, in neport format, ar December 31, 2022