CLOUD BREAK CONSULTING Adjusted Trial Balance June 30, 2014 Account Title Cash Accounts receivable Supplies Prepaid rent Land Building Accumulated depreciation-building Accounts payable Salary payable Unearned service revenue Moc, capital Moe, drawing Servicc revenue Salary expense Supplies expense Debit Credit $131,000 119,000 1,000 18,000 45,000 300,000 $167,000 159,000 1,000 10,000 102,000 7,000 495,000 256,000 3,000 34,000 12,000 8,000 $934,000 $934,000 Rent expense Depreciation expense-building Miscellancous expense Totals Requirements 1. Prepare Cloud Break's accounting worksheet showing the adjusted trial balance, the income statement accounts, and the balance sheet accounts. 2. Journalize and post Cloud Break's closing entries