Adjusted Trial Balance:

	Debit	Credit
Cash	$12,350
Accounts receivable	14,890
Supplies	6,500
Prepaid Rent	2,660
Equipment	41,000
Accumulated depreciationequipment		$5,600
Notes payable		15,000
Accounts payable		6,100
Salaries payable		2,400
J. Unser, capital		32,100
J. Unser, drawings	7,000
Service revenue		93,500
Advertising expense	12,500
Supplies expense	7,655
Depreciation expense	5,555
Insurance expense	4,390
Salaries and wages expense	38,950
Interest expense	1,250
	154,700.00	154,700.00

How to make closing entries

and draft income statement