Carter Financial Services
Trial Balance
January 31, 20--
Account Name	Debit		Credit
Cash	15,425
Supplies	532
Prepaid Insurance	3,054
Equipment	11,755
Accumulated Depreciation, Equipment			2,100
Accounts Payable			1,903
L. Carter, Capital			21,053
L. Carter, Drawing	2,360
Financial Services Fees			13,255
Wages Expense	3,750
Rent Expense	795
Utilities Expense	355
Repair Expense	160
Miscellaneous Expense	125
	38,311		38,311

Data for month-end adjustments are as follows:

1. Expired or used-up insurance, $570.
2. Depreciation expense on equipment, $250.
3. Wages accrued or earned since the last payday, $940 (owed and to be paid on the next payday).
4. Supplies used, $430.

Journalize the closing entries. If an amount box does not require an entry, leave it blank.

GENERAL JOURNAL						PAGE
DATE	DESCRIPTION	DOC. NO.		POST. REF.	DEBIT	CREDIT
20--	Closing Entries
Jun. 30	Service Revenue				fill in the blank 2	fill in the blank 3
	Rental Revenue				fill in the blank 5	fill in the blank 6
	Rent Expense				fill in the blank 8	fill in the blank 9
Jun. 30	Wages Expense				fill in the blank 11	fill in the blank 12
					fill in the blank 14	fill in the blank 15
					fill in the blank 17	fill in the blank 18
					fill in the blank 20	fill in the blank 21
					fill in the blank 23	fill in the blank 24
Jun. 30					fill in the blank 26
						fill in the blank 28
Jun. 30					fill in the blank 30
						fill in the blank 32