completed worksheet for The Best Group is given below. Account Name Cash Accounts receivable Supplies Prepaid advertising Equipment Accumulated depreciation Equipment Accounts payable Randy Best, Capital Randy Best, Drawing Fees Income Supplies expense Advertising expense Depreciation expense-Equipment Salaries expense Utilities expense Totals Net income THE BEST GROUP Worksheet Month Ended December 31, 20x1 Trial Balance Adjusted Triat Adjustments Balance Debit Credit Debit Credit Debit Credit 93,400 93,400 13.000 13,000 8.000 (a) 3.400 4,600 32,000 (b) 4,000 28,000 85,000 85,820 (c) 3,400 3,400 13,000 13,000 142,000 142.000 9,400 9,400 103,500 183,500 (a) 3,400 3,400 (b) 4,000 4.ee (c) 3,400 15,480 15,400 2,380 2.300 258,500 258,500 10,880 10,800 261,900 261,900 Income Statement Balance Sheet Debit Credit Debit Credit 93,400 13, 4.600 28,000 85,000 3,400 13,000 142.ee 9,400 183,500 3,400 4.000 3,400 15,400 2.300 28.500 103,500 233,400 158,400 75, cea 75,000 103,500 103,500 233,480 233,400 Required: . Record the adjusting entries in the general Journal (transactions 1-3) . Record the closing entries in the general Journal (transactions 4-7) Post the adjusting entries and the closing entries to the general ledger accounts. Hint: Be sure to enter beginning balances Prepare a postclosing trial balance. Required: Record the adjusting entries in the general journal (transactions 1-3). Record the closing entries in the general journal (transactions 4-7). Post the adjusting entries and the closing entries to the general ledger accounts. Hint: Be sure to enter beginning balances. Prepare a postclosing trial balance. Analyze: How many accounts are listed in the adjusted and postclosing trial balance section? Complete this question by entering your answers in the tabs below. Reg 1 and 2 Reg 3 Reg 4 Analyze How many accounts are listed in the adjusted and postclosing trial balance section? Adjusted trial balance Postclosing trial balance accounts accounts