228 chapter 4 TThe wmadortd trial bsalanee of Earish Investment Advisers st December , Unadjusted Trial Balance r 31, 2018 Account Title %30,000 Office Supplies ,000 s 9,000 Accounts Payable Salaries Payable Unearned Revenue Notes Payat Farish, Capital Farish, Withdrawals 13,000 5.500 21,000 56,500 93,000 2,500 40,000 Insurance Expense Salaries Expense Supplies Expense Interest Expense Rent Expense Depreciation Expense- Equipment 5,500 5,000 198,000 S 198,000 Adjustment data at December 31, 2018 a. Unearned Revenue earned during the year, $800 b. Office Supplies on hand, $4,500. c. Depreciation for the year, $4,500 d. Accrued Salaries Expense, $5,000. e. Accrued Service Revenue, $6,500 Requirements 1. Prepare a worksheet for Farish Investment Advisers at December 31, 2018. 2. Prepare the income statement, the statement of owner's equity, and the lass balance sheet in account format. Assume there were no contributions made owner during the year. 3. Prepare closing entries