54-22 Requirement 1 CYNTHIA EREROLE.CPA Wheel Complete the worice sheet ? Account Names Used Total Balance D Credit Allalar Debit Credit Adjusted Trial Malene Dehu Credit S 45.200 Income Statement Dahil Credit Balance Sheet Debit Credit SO RA IN MO Account Receivable Office Supplies Pred Rent $ 100 500 00 5.000 2.500 2.500 Pure 25.000 25.000 1,500 S 1.500 100,000 100,000 Ace Dep Future Building Ace. Dep. Building Land 750 750 10,000 10.000 $ 3.400 3.400 Accounts Payable Utilities Payable Salaries Payable 430 430 4,300 4.300 Interest Payable 2006 2001 1.500 600 900 20,000 20,000 Uncammed Revenue Notes Payable Ebersole, Capital Ebersole. Withdrawals Service Revenue 174.900 174,900 30,000 30.000 105,000 4,630 109,630 Rett Expense 40,000 2.500 42.500 Salaries Expense 23,000 4300 27.300 Supplies Expense b 100 100 Utilities Expense 18,000 18,000 C 1.500 1,500 Depr. Exp. Furniture Depr. Exp.- Building Interest Expense d. 750 750 5 200 200 Total $ 305,230 S 305,230 13,980 13.980 316,010 S316,010 Net Income S 109,630 109,630 225,660 225.00 Total E4-22, cort Requirement 2 Prepane the closing entries for Cynthia Ebersole, CPA Date Accounts and explanation DeliCrest1 Dec. 31 Service Revenue Income Summary To close reverse 31 Income Summary Rent Expense Salaries Expense Supplies Expense Utilities Expense Depreciation Expense-Furniture Depreciation Expense-Building Interest Expense To close expenses 31 Income Summary Ebersole, Capital To close Income Suary 31 Ebersole, Capital Ebersole, Withdrawals To close withdrawals