a. As of December 31, employees had earned $1,400 of unpaid and unrecorded salaries. The next payday is January 4, at which time $1,750 of salaries will be paid. b. Cost of supplies still available at December 31 total is $1,800. c. An interest payment is made every three months. The amount of unrecorded accrued interest at December 31 is $2,000. The next interest payment, at an amount of $2,400, is due on January 15. d. Analysis of Unearned Revenue shows $2,600 remaining unearned at December 31. e. Accrues $11,300 of revenue for services provided. Payment will be collected on January 31. f. Depreciation expense is $21,800. Requirement General Journal General Ledger Trial Balance Income Statement St Owners Equity Balance Sheet Post Closing Prepare the required adjusting entries and closing entries for Home Health Plus. View transaction list View journal entry worksheet Debit Credit 1,400 1,400 5 Accrues $11,300 of revenue for services provided. Payment will be collected on January 31. 7,200 7,200 6 Depreciation expense is $21,800. Record the required adjusting entry, if any. 2,000 2,000 7 Record the entry to close the revenue account(s). 8 Record the entry to close the expense account(s). 17,400 17,400 9 Record the entry to close income summary. 10 Record the entry to close the owner's withdrawals account. 11,300 11,300 Note : = journal entry has been entered 21,800 Accumulated depreciation Equipment 21,800 Adjusted Revenues: HOME HEALTH PLUS Income Statement For Year Ended December 31 Expenses: EA $ Net income < Trial Balance 0 0 0 0 0 0 0 $ 0 St Owners Equity > Adjusted HOME HEALTH PLUS Statement of Owner's Equity For Year Ended December 31 M. Duerr, Capital, December 31 < Income Statement $ 122,000 Balance Sheet > Adjusted Current assets: Plant assets: HOME HEALTH PLUS Balance Sheet December 31 ASSETS LIABILITIES AND EQUITY Current liabilities: Noncurrent liabilities: Equity EA $ 0 0 0 0 $ 0 0 0 0 $ 0 < St Owners Equity Post Closing > Adjusted Account Cash Accounts receivable Supplies Equipment Accumulated depreciation - Equipment Interest payable Salaries payable Unearned revenue Long-term notes payable M. Duerr, Capital M. Duerr, Withdrawals Services revenue Depreciation expense - Equipment Salaries expense Interest expense Supplies expense Totals Included on Post-closing trial balance? Post-closing Trial Balance Type of Account Dr. Cr. $ 0 $ 0 < Balance Sheet Post Closing >