Alshwer Company Worksheet For Year Ended December 31, 2017
	Adjusted Trial Balance
Account Number	Account Title	Dr.	Cr.
101	Cash	5400
112	Accounts Receivable	10700
126	Supplies	1400
130	Prepaid Insurance	1900
157	Equipment	26700
158	Accumulated Depreciation-Equipment		5600
200	Notes Payable		12400
201	Accounts Payable		6400
212	Salaries and Wages Payable		2200
230	Interest Payable		700
311	Common Stock		10800
320	Retained Earnings		4200
332	Dividends	6400
400	Service Revenue		60400
610	Advertising Expense	8900
631	Supplies Expense	4000
711	Depreciation Expense	5600
722	Insurance Expense	3100
726	Salaries And Wages Expense	27900
905	Interest Expense	700
	Totals	102700	102700

A: Prepare an income statement.

B: Prepare a retained earnings statement. (List items that increase retained earnings first.)

C: Prepare a classified balance sheet. (Note: $5,290 of the notes payable become due in 2018.) (List Current Assets in order of liquidity.)

D: Prepare the closing entries. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)