From the following transactions as well as additional data, complete the entire accounting cycle for Pete’s Plowing of Fredericton

Adjustment Data
a. Snow supplies on hand, $200
b. Rent expired, $600
c. Amortization on office equipment ($6,000 ÷ 4 yr. → $1,500 ÷ 12 = $125), $125
d. Amortization on snow equipment ($9,600 ÷ 2yr.→$4,800 ÷ 12 = $400), $400
e. Salaries accrued, $300