B D E F G H | J L M 1 Washington Veterinary Hospital Worksheet 2 3 December 31, 2018 4 Income Statement Balance Sheet Unadjusted Trial Balance Debit Credit Adjustments Debit Credit Adjusted Trial Balance Debit Credit 5 Account Names Debit Credit Debit Credit 6 Cash $ 30,500 $ 30,500 9,200 ( OS 600 9,800 400 900 (b) $ 500 3,000 (a) 800 2,200 7 Accounts Receivable 8 Office Supplies 9 Prepaid Rent 10 Equipment 11 Accumulated Depreciation Equipment 12 Accounts Payable 13 Utilities Payable 24,000 24,000 (c) 1,000 S 1,000 $ 3,900 3,900 270 270 (e) 875 875 14 Salaries Payable 15 Unearned Revenue 8,500|| (d) 500 8,000 75,430 75,430 16 Washington, Capital 17 Washington, Withdrawals 19,000 19,000 18 Service Revenue 42,000 (d, f) 1,100 43.100 24,000 (a) 800 24,800 15,000 (e) 875 15,875 19 Rent Expense 20 Salaries Expense 21 Supplies Expense 22 Utilities Expense (b) 500 500 4,500 4,500 1,000 23 Depreciation Expense-Equipment (c) 1,000 130,100 $ 130,100 $ 4,275 $ 4,275$ 132,575 $ 132,575 24 Total Requirement 1. Complete the worksheet for Washington Veterinary Hospital. Complete the worksheet by preparing the Income Statement and Balance Sheet columns. Be sure to calculate the total debits and credits in each step. Washington Veterinary Hospital Worksheet December 31, 2018 Income Balance Adjusted Trial Balance Statement Sheet Account Names Debit Credit Debit Credit Debit Credit $ 30,500 9,800 400 2,200 24,000 $ 1,000 3,900 270 Cash Accounts Receivable Office Supplies Prepaid Rent Equipment Accumulated Depreciation-Equipment Accounts Payable Utilities Payable Salaries Payable Unearned Revenue Washington, Capital Washington, Withdrawals Service Revenue Rent Expense Salaries Expense Supplies Expense Utilities Expense 875 8.000 75,430 19,000 43,100 24.800 15,875 500 4.500 Depreciation Expense-Equipment 1,000 $ 132,575$ 132,575 Total Net income or loss Requirement 2. Prepare the closing entries. (Record debits first, then credits. Select the explanation on the last line of the journal entry table.) Start by closing revenues Date Accounts and Explanation Debit Credit Dec. 31 Clos. (1) Close expenses for the period. Date Accounts and Explanation Debit Credit Dec. 31 Clos. (2) Close Income Summary Date Accounts and Explanation Debit Credit Dec. 31 Clos. (3) Close withdrawals. Date Accounts and Explanation Debit Credit Dec. 31 Clos. (4) Requirement 3. Prepare a post-closing trial balance. Washington Veterinary Hospital Post-Closing Trial Balance December 31, 2018 Balance Account Title Debit Credit Total Choose from any list or enter any number in the input fields and then continue to the next