Presented below, together with account numbers, is the unadjusted trial balance of Madelyn Rialubin Travel Agency for the year ended December 31, 2020:   Madelyn Rialubin Travel Agency Unadjusted Trial Balance December 31, 2013             110 Cash      ₱      126,000.00   120 Accounts receivables                    645,000   130 Prepaid rent                    360,000   140 Office supplies                       63,000   150 Furniture                 2,175,000   155 Accumulated depreciation        ₱      435,000.00 210 Notes payable                      900,000 220 Accounts payable                      285,000 230 Salaries payable         240 Interest payable         310 Rialubin, capital                   1,680,000 320 Rialubin, withdrawals                 1,200,000   410 Travel revenues                   5,133,000 510 Salaries expense                 3,771,000   520 Rent expense         530 Office supplies expense         540 Depreciation expense         550 Interest expense         560 Miscellaneous expense                       93,000     Totals                 8,433,000             8,433,000   Information pertaining to Rialubin’s accounts is as follows: On Nov. 1, 2020, Rialubin paid Juanita Rabena Realtors P360,000 for six months’ rent on the office building commencing that date. Office supplies on hand at Dec. 31, 2020 amounted to P27,000. Depreciation expense for the furniture amounted to P75,000 for the year. At Dec. 31,2020, P105,000 salaries have accrued. The P900,000 note payable was issued on Oct. 1, 2020. It will be repaid in 12 months together with interest at an annual rate of 24%. Required: Prepare the adjusting entries. Generate a worksheet complete with the unadjusted trial balance, adjustments, adjusted trial balance, income statement and balance sheet. Prepare closing entries and the post-closing trial balance.