Following is the unadjusted trial balance of Acme Corporation at the end of its first year of operations, December 31, 2018:

Acct.			Balance
No.	Account		Debit		Credit
101 110 161 173 184 194 210 226 248 260 320 350 410 440 610 615 624 631 632 654 656 668 669 830	Cash Accounts receivable Prepaid insurance Unused supplies Truck Acc. dep. truck Accounts payable Salaries payable Unearned rent revenue Income taxes payable Share capital Dividends Commissions earned Rent earned Advertizing expense Commissions expense Dep. expense truck Insurance expense Interest expense Rent expense Salaries expense Supplies expense Telephone expense Income taxes expense		6,000 8,500 3,600 4.500 30,000 2,000 400 2,000 -0- -0- 500 4,500 8,000 -0- 600 -0-		-0- 6,800 -0- 9,000 -0- 25,000 29,800 -0-
			70,600		70,600

The following additional information is available:

a. Prepaid insurance at December 31 amounts to $1,000.

b. A physical count indicates that $800 of supplies is still on hand at December 31.

c. The truck was purchased on August 1; it has an estimated useful life of 5 years and a salvage value of $10,800.

d. One day of salaries for December 31 is unpaid; the unpaid amount of $500 will be included in the first Friday payment in January.

e. The balance in the Unearned Rent Revenue account represents three months rental of warehouse space, effective November 1.

f. A $250 bill for December telephone charges has not yet been recorded.

g. Income taxes expense for the year is $1,000. This amount will be paid in the next fiscal year.

Required:

1. Prepare all necessary adjusting entries at December 31, 2018, including general ledger account numbers. Descriptions are not needed.

2. Prepare an adjusted trial balance at December 31, 2018.

3. Prepare an income statement, statement of changes in equity, and statement of financial position.

4. Prepare closing entries including general ledger account numbers and descriptions.

5. Prepare a post-closing trial balance.