5. P4-3A The completed financial statement columns of the worksheet for Rahim Company, Ltd. are as follows. RAHIM COMPANY, LTD. Worksheet For the Year Ended December 31, 2017 Statement of Income Financial Statement Position Account No. Account Titles Dr. Cr Dr. Cr. 101 Cash 6,200 112 Accounts Receivable 7,500 130 Prepaid Insurance 600 157 Equipment 33,000 158 Accumulated Depreciation Equip. 9,900 201 Accounts Payable 10,700 212 Salaries and Wages Payable 3,000 311 Share Capital-Ordinary 20,000 320 Retained Earnings 9,700 332 Dividends 4,000 400 Service Revenue 622 Maintenance and Repairs Expense 47,000 4,100 711 Depreciation Expense 722 3,300 Insurance Expense 726 Salaries and Wages Expense 2,400 732 Utilities Expense 35,200 4,000 Totals Net Loss 49,000 47,000 51,300 53,300 2,000 2,000 49,000 49,000 53,300 53,300 Instructions (a) Prepare an income statement, a retained earnings statement, and a classified statement of financial position (amounts in euros). (b) Prepare the closing entries. (C) Post the closing entries, and underline and balance the accounts. (Use T-accounts.) Income Summary is account No. 350. (d) Prepare a post-closing trial balance. Park, SA has a fiscal year ending on September 30, Selecter