D 2 E F G Catlyn Ebersolo, CPA Worksheet December 31, 2018 Adjustments 3 4 Unadjusted Trial Balance 5 Account Names Debit Credit Adjusted Trial Balance Debit Credit Debit Credit Income Statement Balance Sheet Debit Credit Debit Credit $ 46,800 $ 8,700 (h) $3,600 (b) | $ 1,500 6,000 200 3,200 Cash 7 Accounts Receivable 8 Office Supplies 9 Prepaid Rent 10 Land 11 Building Accumulated Depreciation- 12 Building 13 Furniture Accumulated Depreciation- 14 Furniture 15 Accounts Payable 16 Utilities Payable 46,800 12,300 1,300 2,800 45,000 145.000 (a) 45,000 145,000 (c) 1,100 $ 1.100 27,000 27,000 (d) 1,500 1,500 s 5,000 5,000 625 625 Print Done MacBook Air * Data Table 625 825 () 3,700 3,700 800 (9) 800 16 Utilities Payable 17 Salaries Payable 18 Interest Payable 19 Unearned Revenue 20 Notes Payable 21 Common Stock 22 Retained Earnings 23 Dividends 4,000 (e) 800 3,200 22,000 22,000 115,000 156,375 115,000 156,375 36,000 38,000 24 Service Revenue 91,000 le h) 4,400 95,400 3.200 25,000 34,000 28,200 37,700 ( 3,700 (b) 200 200 25 Rent Expense 26 Salaries Expense 27 Supplies Expense 28 Utilities Expense Depreciation Expense- 29 Building Depreciation Expense- 30 Furniture 19,000 19,000 (c) 1.100 1,100 (d) 1,500 800 (9) $ 14,900 1,500 800 31 Interest Expense $ 394,000 $394,000 $ 14,900 $ 404,700 $ 404,700 32 Total Print Done 3 i Requirements Incom Statem Debit 1. Complete the worksheet. 2. Prepare the closing entries for Catlyn Ebersole, CPA. Print Done Read the fequirements December 31, 2018 Income Adjusted Trial Balance Balance Statement Sheet Account Names Debit Credit Debit Credit Debit Credit Cash 46,800 12,300 Accounts Receivable Office Supplies Prepaid Rent 1,300 2,800 Land 45,000 145,000 w 1,100 27,000 1,500 Building Accumulated Depreciation-Building Furniture Accumulated Depreciation Furniture Accounts Payable Utilities Payable Salaries Payable Interest Payable Unearned Revenue 5,000 825 3,700 800 3,200 Choose from any list or enter any number in the input fields and then continue to the next question. 3,200 22,000 115,000 156,375 Catlyn Ebersole, CPA, had the following partial worksheet: (Click the icon to view the partial worksheet) Read the giremene newmed revenue Notes Payable Common Stock Retained Earnings Dividends 36,000 Service Revenue Rent Expense 28,200 Salaries Expense 37,700 Supplies Expense 200 Utilities Expense 19,000 Depreciation Expense-Building Depreciation Expense--Furniture 1,500 800 Interest Expense 404,700 $ Total 95,400 1,100 404,700 Net Income or loss Requirement 2. Prepare the closing entries for Catlyn Ebersole, CPA (Record debits first, then credits. Select the explanation on the last line of the journal entry tate Start by dosing revenues Choose from any list or enter any number in the input fields and then continue to the next question. Cutlyn Ebersolo, CPA, had the following partial worksheet: (Click the icon to view the partial worksheet.) Read the equirements Requirement 2. Prepare the closing entries for Catlyn Ebensole, CPA. (Record debits first, then credits. Select the explanation on the last line of the journal entry table) Start by closing revenues Date Accounts and Explanation Debit Credit Dec. 31 Clos (1) Close expenses for the period. Date Accounts and Explanation Debit Credit Dec 31 Clos (2) Choose from any Ist or enter any number in the input fields and then continue to the next question. MacBook Air Read the fequirements Close Income Summary Date Accounts and Explanation Debit Credit Dec. 31 Clos (3) Close Dividends. Date Accounts and Explanation Debit Credit Dec. 31 Clos. (4) Choose from any list or enter any number the input fields and then continue to the next question. MacBook Air