Accounts and their balances appear below. All accounts have normal balances. You are to; A. Prepare a trial balance using the debit and credit columns to the right of the balances, be sure to show your column totals, (9 Points) B. Journalize the closing entries for this trial balance on the next page. (10 points) A. RYAN FINANCIAL PLANNERS Adjusted Trial Balance December 31, 2013 Debit Credit Accounts Payable 3,800 Accounts Receivable 8,700 Accumulated DepreciationOffice Equipment 4,000 Allowance for Doubtful Accounts 1,500 Cash 15,400 Common Stock 10,000 Cost of Goods Sold 3,500 Depreciation Expense 1,500 Dividends 3,500 Office Equipment 11,500 Office Supplies 2,800 Office Supplies Expense 600 Rent Expense 1,900 Retained Earnings 5,900 Service Revenue 21,700 Unearned Revenue 5,000 Wage Expense 2,500 Total B. Date Account Title Debit Credit