13.200 13.200 2 (5) 33 24,000 10,800 A. Indicate the nature of the end numbered posting was made. e the nature of the entry (payment, adjusting, closing, reversing) from which each B. Journalize the complete entry from which each numbered posting was made. ns: Series A PR 4-1A Financial statements and closing entries Obj. 1, 2, 3 ts: Lamp Light Company maintains and repairs warning lights, such as those found on radio towers 00 and lighthouses. Lamp Light prepared the following end-of-period spreadsheet at December 31, 2018, the end of the fiscal year: B C D E F G Lamp Light Company End-of-Period Spreadsheet For the Year Ended December 31, 2018 Unadjusted Adjusted Trial Balance Adjustments Trial Balance 6 Account Title Dr. Cr. Dr. Cr. Dr. Cr. 8 Cash 10.800 10.800 9 Accounts Receivable 38 900 50,200 10 Prepaid Insurance 4.200 11.300 3.000 1.200 11 Supplies 2.730 2.250 480 12 Land 98,000 98,000 13 Building 400,000 400,000 14 Accum. Depr. -Building 205,300 10,100 215,400 15 Equipment 101.000 101,000 16 Accum. Depr.-Equipment 85,100 91,780 17 Accounts Payable 15,700 15.700 18 Salaries & Wages Payable 4,900 4.900 19 Unearned Rent 2.100 1.300 800 20 Common Stock 75,000 75,000 21 Retained Earnings 128,100 128,100 22 Dividends 10,000 10,000 23 Fees Eamed 363.700 11,300 375,000 24 Rent Revenue 1,300 1,300 25 Salaries & Wages Expense 163 100 4,900 168,000 26 Advertising Expense 21.700 21,700 27 Utilities Expense 11,400 11,400 28 Depr. Exp.-Building 10.100 10.100 29 Repairs Expense 8.850 8.850 30 Depr. Exp.--Equipment 6.680 31 Insurance Expense 3.000 3,000 32 Supplies Expense 2.250 2,250 33 Misc. Expense 4320 4320 875.000 875.000 39.53039530907.980 907.980 35 6,680 6,680 (Continued) Chapter 4 Completing the Accounting Cycle Instructions 1. Prepare an income statement for the year ended December ember 31. atement for the year ended December 31. 3. Prepare a balance sheet as of December 31. 4. Based upon the end-of-period spreadsheet, journalize the 5. Prepare a post-closing trial balance. sheet, journalize the closing entries