COMPREHENSIVE REVIEW PROBLEM Harbor Repair Service had the following post-closing trial balance on December 31, 2017 DR CR Cash Accounts Receivable Office Supplies Prepaid Insurance Office Equipment Accum. Depr. - Office Equipment Truck Accum. Depr.-Truck Accounts Payable Notes Payable Wages Payable Interest Payable P. Harbor, Capital 8,500 3,000 4,000 12,000 2,000 20,000 8,000 9,000 4,000 24,500 47,500 Totals 47,500 During January 2018, the following transactions took place Jan1 Paid $700 cash for January rent. 2 Billed customers $1,500 for repair services performed. 3 Paid S100 cash for advertising services. 4 Purchased office supplies costing $500 on account. 5 Made a $220 cash payment on the note payable-this payment includes $20 of interest. 7 Paid $500 cash for employees' weekly wages. 9 Received $1,700 cash for repair services performed. 11 Paid S92 cash for telephone services 12 Paid $128 cash for utilities 13 Received $800 cash on account from a previously billed customer