Complete the worksheet by preparing the Income Statement and Balance Sheet columns. Be sure to calculate the total debits and credits in each step.

Requirements

1.	Complete the worksheet for San Antonio Veterinary Hospital.
2.	Prepare the closing entries.
3.	Prepare a post-closing trial balance.

San Antonio Veterinary Hospital

Worksheet

December 31, 2024

	Adjusted		Income
	Trial Balance		Statement
Account Names	Debit	Credit	Debit	Credit
Cash	$27,100
Accounts Receivable	9,600
Office Supplies	700
Prepaid Rent	8,350
Equipment	21,000
Accumulated DepreciationEquipment		$1,400
Accounts Payable		4,300
Utilities Payable		290
Salaries Payable		1,175
Unearned Revenue		3,400
Common Stock		37,000
Retained Earnings		44,710
Dividends	19,000
Service Revenue		37,700
Rent Expense	23,650
Salaries Expense	14,175
Supplies Expense	500
Utilities Expense	4,500
Depreciation ExpenseEquipment	1,400
Total	$129,975	$129,975
	Net income or loss

Data table

	A	B	C	D	E	F	G	H	I	J	K	L	M
1	San Antonio Veterinary Hospital
2	Worksheet
3	December 31, 2024
4		Unadjusted Trial Balance		Adjustments				Adjusted Trial Balance		Income Statement		Balance Sheet
5	Account Names	Debit	Credit		Debit	Credit		Debit	Credit	Debit	Credit	Debit	Credit
6	Cash	$27,100						$27,100
7	Accounts Receivable	8,500		(f)	$1,100			9,600
8	Office Supplies	1,200				(b)	$500	700
9	Prepaid Rent	9,000				(a)	650	8,350
10	Equipment	21,000						21,000
11	Accumulated DepreciationEquipment					(c)	1,400		$1,400
12	Accounts Payable		$4,300						4,300
13	Utilities Payable		290						290
14	Salaries Payable					(e)	1,175		1,175
15	Unearned Revenue		5,000	(d)	1,600				3,400
16	Common Stock		37,000						37,000
17	Retained Earnings		44,710						44,710
18	Dividends	19,000						19,000
19	Service Revenue		35,000			(d, f)	2,700		37,700
20	Rent Expense	23,000		(a)	650			23,650
21	Salaries Expense	13,000		(e)	1,175			14,175
22	Supplies Expense			(b)	500			500
23	Utilities Expense	4,500						4,500
24	Depreciation ExpenseEquipment			(c)	1,400			1,400
25	Total	$126,300	$126,300		$6,425		$6,425	$129,975	$129,975