(d) Journal WIL U U Company, owned by care P4-2A The adjusted trial balance columns of the worksheet for Thao Compan D. Thao, are as follows. ial THAO COMPANY Worksheet For the Year Ended December 31, 2017 Account Titles Account No. 101 112 126 130 157 158 200 201 212 230 301 306 400 610 631 Adjusted Trial Balance Dr. Cr. 5,300 10,800 1,500 2,000 27,000 5,600 15,000 6,100 2,400 600 Cash Accounts Receivable Supplies Prepaid Insurance Equipment Accumulated Depreciation Equipment Notes Payable Accounts Payable Salaries and Wages Payable Interest Payable Owner's Capital Owner's Drawings Service Revenue Advertising Expense Supplies Expense Depreciation Expense Insurance Expense Salaries and Wages Expense Interest Expense Totals 13,000 7,000 61,000 711 722 726 905 8,400 4,000 5,600 3,500 28,000 600 103,700 103,700 Instructions (a) Complete the worksheet by extending the balances to the financial statement columns. (b) Prepare an income statement, owner's equity statement, and a classified balance sheet (Note: $5,000 of the notes payable become due in 2018.) D. Thao did not make any additional investments in the business during the year. (c) Prepare the closing entries. Use J14 for the journal page. (d) Post the closing entries. Use the three-column form of account. Income Summary is No. 350. (e) Prepare a post-closing trial balance