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Question 2: The December 31, 2019, adjusted trial balance of Moreira Carpet shop follows: Moreira Carpet shop Trial Balance December 31, 2019 Cash 100,000 Accounts Receivable 90,000 Merchandise Inventory 100,000 Store Supplies 40,000 Delivery Equipment 148,000 Accumulated Depreciation-Delivery Equipment 6,000 Notes Payable 50,000 Terry Manning, Capital 110,000 Terry Manning, Drawing 5,000 Sales 800,000 Cost of Goods Sold 497,000 Salaries Expense 25,000 Utilities Expense 50,000 Delivery Expense 5,000 Advertising Expense 100,000 Total 960,000 960,000 Adjustment data: 1- Store supplies on hand totaled $2,500. 2- Depreciation is $5,000 on the delivery equipment. 3- Interest of $ 2,000 is accrued on notes payable at December 31. 4- Merchandise inventory actually on hand is $90,000. Instructions a- Journalize the adjusting entries, ledger and adjusted trail Balance. b- Prepare a multiple-step income statement and an owner's equity statement for the year, and a classified balance sheet as of December 31, 2019. c- Journalize the closing entries. (15 Marks)