Adjustment Data:
1 The P360,000 prepaid advertising represents expenditure made on Nov. 1,2017 for monthly advertising over the next 18 months.
2 A count of the engineering supplies at Dec. 31,2017 amounted to 90,000 .
3 Depreciation on the surveying equipment amounted to 160,000
4 One-third of the unearned survey revenues have been earned at year-end.
5 At year-end, salaries in the amount of 140,000 have accrued.
6 Interest of 60,000 on the notes payable has accrued at year-end.
Prepare the adjustments on the worksheet and complete the worksheet.