A partially completed worksheet for At Home Pet Grooming Service, a firm that grooms pets at the owner's home, follows. Required: 1. Complete the worksheet. 2. Record the adjusting entries in the general journal (transactions 1-3). 3. Record the closing entries in the general journal (transactions 4-7). 4. Post the adjusting entries and the closing entries to the general ledger accounts. Hint: Be sure to enter beginning balances. 5. Prepare a postclosing trial balance. Analyze: What total debits were posted to the general ledger to complete all closing entries for the month of December? Income Statement Debit Credit Balance Sheet Debit Credit AT HOME PET GROOMING SERVICE Worksheet Month Ended December 31, 20X1 Trial Balance Adjustments Adjusted Trial Balance Debit Credit Debit Credit Debit Credit $ 30,050 4,450 2,000 1,100 2,000 900 19.000 380 4,000 Account Name 101: Cash 111: Accounts receivable 121: Supplies 131: Prepaid advertising 141: Equipment 142: Accumulated depreciation Equipment 202: Accounts payable 301: Shara Johns, Capital 302: Shara Johns, Drawing 401: Fees income 519: Salaries expense 523: Utilities expense 520: Supplies expense 526: Advertising expense 511: Depreciation expense-Equipment Totals 25,500 1.000 33,400 3,800 600 1,100 900 380 $ 62,900 $ 62,900 $ 2,380 $ 2.380 Net income Journal entry worksheet Record the adjusting entry for advertising. Note: Enter debits before credits. General Journal Debit Credit Date Dec 31, 20X1 Record entry Clear entry View general journal Journal entry worksheet 1 2 3 3 4 5 6 7 > Record the adjusting entry for depreciation. Note: Enter debits before credits. General Journal Debit Credit Date Dec 31, 20X1 Record entry Clear entry View general journal Journal entry worksheet Record the closing entry for revenue. Note: Enter debits before credits. General Journal Debit Credit Date Dec 31, 20X1 Record entry Clear entry View general journal Journal entry worksheet Record the closing entry for the balance of income summary. Note: Enter debits before credits. Date General Journal Debit Credit Dec 31, 20X1 Record entry Clear entry View general journal Journal entry worksheet