Dana Bowen Company is completing its first year of operations on April 30. Reconstruct the entries for the year ended April 30 from the T accounts below. Record them, assigning labels to each transaction, as follows:

Cash			Accounts Receivable			Supplies			Prepaid Insurance
6,500			1,250			870			1,940
900	400		385				540			725
	420
	1,940
2,500
	50
	350
930

Equipment			Accumulated Depreciation			Accounts Payable			Wages Payable
2,500				130			870			225

Unearned Revenue			Dana Bowen, Capital			Dana Bowen, Drawing
	930			6,500		350
590				2,500

Fees Earned			Wages Expense			Rent Expense			Supplies Expense
	900		420			400			540
	1,250		225
	2,500
	385
	590

Insurance Expense			Depreciation Expense			Miscellaneous Expense
725			130			50

1a. Journal Entries

1b. Adjusting Journal Entries

2a. Balance and prepare the Income Statement from the T-Accounts.

2b. Balance and prepare the Statement of Owner's Equity from the T-Accounts.

2c. Balance and prepare the Balance Sheet from the T-Accounts.

3. Prepare the closing entries. If an amount box does not require an entry, leave it blank.

4. Prepare the Post-Closing Trial Balance. If an amount box does not require an entry, leave it blank.