1. Below is a trial Balance for Wilson Mowing Service as of December 31. Use it to answer the questions 2 - 8

   	Account	DR	CR
   	Cash	$6800
   	Accounts Receivable	2500
   	Supplies	1000
   	Truck	8500
   	Equipment	6300
   	Accumulated Depreciation		$2000
   	Trademark	1000
   	Accounts Payable		3500
   	Salary Payable		200
   	Mortgage Payable		8200
   	Capital		3000
   	Drawing	12000
   	Service Revenue		31900
   	Salary Expense	4500
   	Repairs Expense	800
   	Supplies Expense	1600
   	Gasoline Expense	3800
   	Total	$48,800	$48,800

   Other information. The company is brand new. The owner contributed the full $3000 that is in the capital account this year.

2. Use the Trial Balance above. Prepare the "R" closing entries

3. Prepare the "E" closing entries

4. Prepare the "I" Closing Entry

5. Prepare the "D" Closing Entry

6. Using the Adjusted Trial Balance -- Prepare the Income Statement. Using the a table.

7. Using the Adjusted Trial Balance -- Prepare the Statement of Owner's Equity with a table.

8. Use the adjusted Trial Balance and Prepare a Classified Balance Sheet.