Excalibur Corporation manufactures and sells video games for personal computers. The unadjusted trial balance as of December 31. 2013. appears below. December 31 is the company's fiscal year-end. The company uses the perpetual inventory system. Cash dividends paid to shareholders during the year amounted to $6.000. Information necessary to prepare the year-end adjusting entries appears below. The equipment was purchased in 2011 and is being depreciated using the straight-line method over an eight-year useful life with no salvage value. Accrued wages at year-end should be $4.500. The company borrowed $30,000 on September 1, 2013. The principal is due to be repaid in 10 years. Interest is payable twice a year on each August 31 and February 28 at an annual rate of 10%. The company debits supplies expense when supplies are purchased. Supplies on hand at year-end cost $500. Prepaid rent at year-end should be $1.000. Complete the worksheet below. Nothing to transcribe Use the information in the worksheet to prepare an income statement for 2013. Use the information in the worksheet to prepare an income statement for 2013. Use the information in the worksheet to prepare a balance sheet as of December 31,2013 Prepare the necessary closing entries assuming that adjusting entries have been correctly posted to the accounts. (If no entry is required for a particular transaction, select "No journal entry required" in the first account field.)