As of Sene 30 1994, the end of the current fiscal year, the accountant for Abay General Trading completed the worksheet before journalizing and posting the adjustments:

Abay General

Trading Trial Balance Sene 30, 1994

		Un adjusted									Adjusted
Cash		12,825.00							12,825.00
Supplies		8,950.00							3,635.00
Prepaid rent		19,500.00							1,500.00
Prepaid insurance		3,750.00							1,250.00
Equipment		92,150.00							92,150.00
Accumulated depreciation equipment						53,480.00								66,270.00
Automobile		56,500.00							56,500.00
Accumulated depreciation automobile						28,250.00								36,900.00
Accounts payable						8,310.00								8,730.00
Salary payable														3,400.00
Tax Payable														1,225.00
Ato Abay capital						41,245.00								41,245.00
Ato Abay drawing		18,600.00							18,600.00
Service income						261,200.00								261,200.00
Salary Expense		172,300							175,700.00
Rent Expense									18,000.00
Supplies Expense									5,315.00
Depreciation Expense Equipment									12,790.00
Depreciation Expense Automobile									8,650.00
Utilities Expense		4,700.00							5,120.00
Taxes Expense		1,500							2,725.00
Insurance Expense									2,500.00
Miscellaneous Expense		1,710.00				____			1,710.00					____
Total		392,485.00				392,487.00			418,970.00					418,970.00

Required:

(a) Compare the adjusted and unadjusted trial balances and prepare the eight journal entries that were required to adjust the accounts.

(b) Prepare the journal entries that were required to close temporary accounts.