Entries, Financial Statements, and Closing Entries: End-of-Period Spreadsheet. The unadjusted trial balance of Recessive Interiors at January 31, 2018, the end of the year, follows: Recessive Interiors Unadjusted Trial Balance January 31, 2018 Debit Balances Credit Balances 11 Cash 13 Supplies 14 Prepaid Insurance 16 Equipment 17 Accumulated Depreciation-Equipment 18 Trucks 19 Accumulated Depreciation-Trucks 21 Accounts Payable 31 Common Stock 32 Retained Earnings 33 Dividends 41 Service Revenue 51 Wages Expense 52 Rent Expense 53 Truck Expense 59 Miscellaneous Expense 13,100 8,000 ,500 113,000 12,000 90,000 27,100 4,500 30,000 96,400 3,000 155,000 72,000 7,600 5,350 5,450 325,000 325.000 The folloving additional accounts from Recessive Interiors chart of accounts should be used: Wages Payable, 22 Income Summary, 34: Depreciation Expense-Equipment, 54; Supplies Expense. 55: Depreciation Expense-Trucks, 56: Insurance Expense, 57. The data needed to determine year-end adjustments are as follows Entries, Financial Statements, and Closing Entries: End-of-Period Spreadsheet. The unadjusted trial balance of Recessive Interiors at January 31, 2018, the end of the year, follows: Recessive Interiors Unadjusted Trial Balance January 31, 2018 Debit Balances Credit Balances 11 Cash 13 Supplies 14 Prepaid Insurance 16 Equipment 17 Accumulated Depreciation-Equipment 18 Trucks 19 Accumulated Depreciation-Trucks 21 Accounts Payable 31 Common Stock 32 Retained Earnings 33 Dividends 41 Service Revenue 51 Wages Expense 52 Rent Expense 53 Truck Expense 59 Miscellaneous Expense 13,100 8,000 ,500 113,000 12,000 90,000 27,100 4,500 30,000 96,400 3,000 155,000 72,000 7,600 5,350 5,450 325,000 325.000 The folloving additional accounts from Recessive Interiors chart of accounts should be used: Wages Payable, 22 Income Summary, 34: Depreciation Expense-Equipment, 54; Supplies Expense. 55: Depreciation Expense-Trucks, 56: Insurance Expense, 57. The data needed to determine year-end adjustments are as follows