14 Using the followin provided, complete the work sheet. a. Expired insurance totals $150. b. Of the unearned revenue, all has been earned by the balance sheet date. c. Estimated depreciation of equipmernt d. Accrued wages equal $300 e. Unused supplies on hand are $90. f Estimated income taxes are $100. g information and the trial balance accounts and balances on the work sheet is $120. Income Adjusted Trial Balance Adjustments Trial Balance Statement Balance Sheet Account Name Debit | Cash Accounts Receivable Prepaid Insurance 400 Supplics Equipment Accurnulated Depreciation- Equipment Accounts Payablc Unearned Credit Debit Credit Debit Credit Debit Credit Debit Credit 900 60 240 1,000 240 50 160 550 Revenuc Common Stock Dividends Service Revenue Wages Expense 1,600 800 4,000 5,000 5,000 Now Complete the following: (a) Make the closing entries to close out the Income Statement to Income Summary; (b) Make the closing entry to Retained Earnings; (c) Make the closing entry to Dividends; (d) Complete a Multi-Step Income Statement; (e) Complete a Classified Balance Sheet; () Complete the Statement of Retained Earnings