1. Louis Property Co. prepared the unadjusted trial balance below at the end of its first year of operations Cr. Louis Property Co. Unadjusted Trial Balance December 31st, 2017 Dr. $ 10.800 $ 13.900 $ 4.200 $ 3.600 S 2.730 $ 98.000 $ 200.000 $ 100.300 $ 101.000 $ $ 85.100 5.700 $ $ 2.400 106.400 Accounts Title Cash Accounts Receivable Prepaid Insurance Prepaid Advertising Supplies Land Building Acc. Depr - Building Equipment Acc. Depr - Equipment Accounts Payable Salaries and Wages Payable Unearned Rent Louis, Capital Louis, Drawing Fees Revenue Rent Revenue Salaries and Wages Expense Advertising Expense Utilities Expense Repairs Expense Depr. Expense - Equipment Depr. Expense - Building Supplies Expense Insurance Expense Miscellaneous Expense Amount $ 10.000 $ 303.700 $ $ $ $ 113.100 21.700 11.400 8.850 $ $ 4.320 603.600 $ 603.600 The following data have been assembled on December 31, 2017, for analysis of possible adjustments for Louis Property Co.: a. Insurance expired during December is $ 350. b. Supplies on hand on December 31 are $ 1,500. c. Depreciation of office equipment and building for December are $ 1,400 and $ 3,200. d. Accrued salaries and wages on December 31 is $ 2,100. e. Unearned rent on December 31 are $ 1,200. Instruction: 1. Journalize and post the adjusting entries to the work sheet. 2. Fill in the blank columns in the attached work sheet. End-of-Period Work Sheet Balance Sheet Dr. CF Income Statement Dr Or. Adjusted Trial Balance De Adjustments De Unadjusted Trial Balance Dr OF Account Title Cash Accounts Receivable Prepaid Insurance Prepaid Advertising Supplies Iland Building Acc. Depr - Building Equipment Acc. Depr - Equipment Accounts Payable Salaries and Wages Payable Unearned Rent Louis, Capital Louis, Drawing Fees Revenue Rent Revenue Salaries and Wages Expense Advertising Expense Utilities Expense Repairs Expense Depr. Expense - Equipment Depr. Expense - Building Supplies Expense Insurance Expense Miscellaneous Expense Amount Net Income Loss