0 Thanos Merchandising Company Unadjusted Trial Balance December 13, 2019 Account Balance Bank 452.400 Interest Payable 435.000 Bank Loan (5 years) 1.334.00 0 Notes Receivable 812.000 2.610.00 Service Revenue Cost of Service 1.392.00 0 Office Supplies 52.200 Accumulated Depreciation (Building) 812.000 Equipment 638.000 Marketing Expense ????? 1.160.00 Building Depreciation Expense (Building) 174.000 Interest receivable 217.500 Note payable (3 years) 725.000 Cash 81.200 Profit from sale of equipment 17.400 Account Receivable 330.600 2.233.00 Capital 556.800 406.000 Utilities Expense Accounts Payable Bank Loan (1 year) Rent Expense 145.000 304.500 145.000 139.200 Prepaid Rent Interest Expense Accumulated Depreciation (Equipment) Service discount Land 522.000 72.500 2.320.00 0 Depreciation Expense (Equipment) Interest Revenue Insurance Expense Unearned Service Revenue 464.000 145.000 101.500 203.000 Thanos Merchandising Company was established on January 1, 2019. As of December 31, 2019, the following additional information is available: 1. $5.000 of Office Supplies has been used. 2. Accrued interest revenue is $10.000. 3. $15.000 of prepaid rent has expired as of December 31, 2019. 4. As of December 31, 2017, $20.000 of the Unearned Service Revenue is earned. Required: a. Find the Marketing Expense for the year of 2019 (Hint: Write all the accounts to debit or credit sides while considering their nature. The total of debit and credit sides should be equal.) (10 points) b. Prepare and journalize the adjusting entries. (20 points) C. Prepare the adjusted trial balance. (20 points) d. Journalize the closing entries. (20 points) e. Prepare Income Statement and Statement of Financial Position (Balance Sheet) of Thanos Service Company in proper form. (30 points)