EXERCISE 4: COMPLETING ACCOUNTING CYCLE At the end of its first month of operations, Pampered Pet Service has the following unadjusted trial balance. 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 Other data: 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)