COMPLETION OF THE ACCOUNTING CYCLE P4-2A The following is Spartan Cycle Repair Shop's trial balance at January 31.2014 , the corripany's fiscal year end: Additional information: 1. Service revenue earned but not recorded at January 31,2014 , was $1,550. 2. The 12-month insurance policy was purchased on Match 1.2013. 3. A physical count of supplies shows $560 on hand on lanury 31,2014. 4. The building has an estimated useful life of 45 years. The equipment has an estimated useful life of 15 years. 5. Salaries of $1,520 are accrued and unpaid at fanuary 31,2014. 6. The mortgage payable has a 6% interest rate. Interest is paid on the first day of each month for the previous monthis interest. 7. By lanuary 31, 2014, $850 of the unearned rey-riuc has been earned. 8. During the next fiscal year. $4.500 of the mortgage payable is to be paid. linatrativis: (a) Rrepare the adjusting entries. (b) Prepare an adjusted trial balance. (c) Prepare an income statement, statement of owner's equity, and classified balance sheet. The owner. Henry Dude, invested \$5,000 cash in the businetron November 17,2013. (d) Prepare the closing entries