1) Wilson Engraving just completed operations Accounts from the adjusted trial balance dated December 31, 2018 are listed in alphabetical order below for the year ending December 31, 2018. Balance Debit Credit S 15,000 ccounts Payable ccounts Receivable ccumulated Depreciation- $ 16. pment 32 25 Cash Depreciation Expense Equipment 10 65,00 4,00 nterest Expense Notes Payable (due March 10,000 Office Supplies Office Supplies Expense Prepaid Insurance Salaries Expense 1,000 10,000 aries Payable 5,000 50,000 vice Revenue nearned Revenue (short- erm Utilities Expense Wilson, Capital, December 31, 2017 Wilson, Withdrawals Totals 4,000 42 Requirement: a. Prepare the closing entries. Omit explanations. (10 points) b. Prepare, in good form, the income statement, statement of owner's equity, and a report format balance sheet. There were no new capital contributions during the year. (35 points) c. Compute the current ratio. Label your work. (5 ponts)