EXERCISE 4: COMPLETING ACCOUNTING CYCLE At the end of its first month of operations, Pampered Pet Service has the following unadjusted trial balance. Other data: PAMPERED PET SERVICE August 31, 2017 Trial Balance Debit Credit Cash Accounts Receivable Supplies Prepaid Insurance Equipment $ 5,400 2,800 1,300 2,400 60,000 Notes Payable Accounts Payable Owner's Capital $40,000 2,400 30,000 Owner's Drawings 1,000 Service Revenue 4,900 Salaries and Wages Expense 3,200 Utilities Expense 800 Advertising Expense 400 $77,300 $77,300 Insurance expires at the rate of $200 per month. $1,000 of supplies are on hand at August 31. Monthly depreciation on the equipment is $900. Interest of $500 on the notes payable has accrued during August. Instructions (a) Prepare a journal and posting to ledger. (b) Prepare an adjusted trial balance. (c) Prepare a classified balance sheet assuming $35,000 of the notes payable are long term. (d) Journalize the closing entries. (ada dalam Nota Power Point)