Cooke Corts Wewe Page Layout for P18 A B G. COOKE COMPANY 3 Worksheet 4 For The Month Ended September 30, 2017 5 Trial Balance Adjusted Trial Balance Cr. 6 Account Titles Dr. Dr. 7 Cash 37,400 37.400 8 Supplies 18,600 4,200 9 Prepaid Insurance 31,900 3,900 10 Land 80,000 80,000 11 Equipment 120,000 120,000 12 Accumulated Depreciation Equipment 36,200 42,000 13 Accounts Payable 14,600 14,600 14 Unearned Service Revenue 2,700 700 15 Mortgage Payable 50,000 50,000 16 Common Stock 107,700 107,700 17 Retained Earnings, Sept. 1, 2017 2,000 2,000 18 Dividends 14,000 14,000 19 Service Revenue 278,500 280,500 20 Salaries and Wages Expense 109,000 109,000 21 Maintenance and Repairs Expense 30,500 30,500 22 Advertising Expense 9.400 9,400 23 Utilities Expenses 16,900 16,900 24 Property Tax Expense 18,000 21,000 25 Interest Expense 6,000 12,000 26 Totals 491,700 491,700 27 Insurance Expense 28,000 28 Supplies Expense 14,400 29 Interest Payable 6,000 30 Depreciation Expense 5,800 31 Property Taxes Payable 3,000 32 Totals 506.500 506 500 Instructions a. Prepare a complete worksheet. b. Prepare a classified balance sheet. (Note: $10,000 of the mortgage payable is due for payment in the next fiscal year.) C. Journalize the adjusting entries using the worksheet as a basis. d. Journalize the closing entries using the worksheet as a basis. e. Prepare a post-closing trial balance