Consider the following worksheet for Penha's Cleaning Service E (Click the icon to view the partial worksheet with the trial balance, adjustments, and adjusted trial balance columns) (Click the icon to view the partial worksheet with the income statement and balance sheet columns) From the worksheet (1) journalize and post adjusting and closing entries and (2) prepare from the ledger a post closing trial balance for the month of December The unadjusted balances have been entered into the ledger accounts for you -- (1) Journalize and post adjusting and closing entries Start by journalizing the adjusting entries beginning with adjustment A (Record debits first, then credits. Exclude explanations from adjusting and closing joumal entries. For purposes of this problem ignore posting references) Journal Entry Date Account Titles PR Dr. Cr. 2017 Dec Penha's Cleaning Service Worksheet (Partial) For Month Ended December 31, 201X Trial Balance Adjustments Dr. Cr Dr Cr. Account Titles Adjusted Trial Balance Dr. Cr. 1,100 Cash 1,100 520 (A) 460 60 246 36 210 3.290 3,290 Prepaid Insurance Cleaning Supplies Auto Accum. Depr., Auto Accounts Payable B. Penha, Capital (C) 850 1380 322 322 994 994 1,160 1.160 5.860 5.860 B. Penha Withdrawals Cleaning Fees Salaries Expense Telephone Expense Advertising Expense 1.060 (D) 240 1,300 65 65 75 75 190 Gas Expense 190 Totals 460 insurance Expense Cleaning Supplies Expense Depr. Expense. Auto Salaries Payable 240 240 (D) 65 65 Telephone Expense Advertising Expense Gas Expense 75 75 190 190 7.706 7.706 Totals 460 460 (A) (B) 36 Insurance Expense Cleaning Supplies Expense Depr. Expense Auto Salaries Payable (C 850 850 240 240 (D) 1 586 1.586 8.796 8.796 Totals Nelencome Penha's Cleaning Service Worksheet (Continued) For Month Ended December 31, 201X Income Statement Balance Sheet Account Titles Dr. Cr. Dr. Cash 1,100 60 210 Prepaid Insurance Cleaning Supplies Auto Accum Depr Auto Accounts Payable 3.2901 1.380 322 IB Penha Canital 9941 1,380 Accum. Depr. Auto Accounts Payable B. Penha, Capital 322 994 B. Penha, Withdrawals 1,160 Cleaning Fees 5,860 1,300 65 Salaries Expense Telephone Expense Advertising Expense Gas Expense 75 190 460 Insurance Expense Cleaning Supplies Expense 36 1,380 322 994 1,160 Accum. Depr. Auto Accounts Payable B. Penha, Capital B. Penha, Withdrawals Cleaning Fees Salaries Expense Telephone Expense Advertising Expense Gas Expense 5,860 1.300 65 75 190 460 Insurance Expense Cleaning Supplies Expense 36 65 Telephone Expense Advertising Expense Gas Expense 75 190 460 36 Insurance Expense Cleaning Supplies Expense Depr. Expense Auto Salaries Payable Totals 850 240 2,976 5,860 5.820 2.936 2.884 2,884 Net Income 5,860 5.860 5.820 5.820 Totals