A) how to complete worksheet

B) how to classified balance sheet( note:10000 of mortgage payable is due for payment in the next fiscal year.)

C) journalism the adjusting entries using the worksheet as a basis.

d) journalize the closing entries using the worksheet as a basis

e) post-closing trial balance.

Given information

Accounts titles Trial Balance adjusted T-Balance

dr cr dr cr

Cash 37400 37400

Supplies 18600 4200

prepaid insurance 31900 3900

land 80,000 80,000

Equipment 120,000 120,000

accu dep- equip 36200 42000

A/P 14600 14600

unearned service revenue 2700 700

Mortgage Payable 50,000 50,000

common stock 107700 107,700

retained earnings 9/1/17 2000 2000

dividends 14000 14000

service revenue 278,500 280,500

salaries & wages exp 109,000 109,000

Maint & repair exp 30,500 30,500

adve exp 9400 9400

utilities exp 16900 16900

property tax exp 18000 21000

interest exp 6000 12000

TOTALS 491,700 491,700

insurance expe 28000

supplies exp 14,400

interest payable 6000

Depreciation exp 5800

Property tax payable 3000

TOATLS 506,500 506500

why are some accounts getting adjusted and some are not?

what is the basic format for worksheet? I can't seem to figure it out?

Please give me as much detail in explanation as possible.

I would like to understand all these steps.