Emma Nalic owner a wedding planning business need to make the final adjusting entries to prepare the end of year financial statements. 

No adjusting entries had been made during the year.

Emma Nalic Wedding Planner Co. Worksheet For the year ended December 31 2020 Account Title Trial Balance Adjustments Adjusted Trial Balance Income Statement Balance Sheet DR CR DR CR DR CR DR CR DR CR Cash Accounts Rec. office Supplies Prepaid Rent Furniture Accumulated Amortization-Furniture Accounts Payable Salary Payable Unearned Service Revenue Emma Nalic, Capital Emma Nalic, Withdrawal Sales Revenue Sales Discounts Sales Returns and Allowances Cost of Goods Sold Salary Expense Rent Expense Utilities Expense Amortization Expense-Furniture Supplies expense Total/Subtotal Net Income/Loss Total/Subtotal 8000 15000 22000 9000 16000 4000 17000 6000 24000 3000 79000 5000 2000 25000 18000 7000 130000 130000