From the following trial balance, with the additional information, please complete the adjustments, and prepare a financial statement (income, owner's equity and balance sheet). Close all the temporary accounts using the closing procedure and prepare a post-closing trial balance. Additional information 1. Repair inventory on hand: $12,000.00 2. Rent expired: $2,000.00 3. Depreciation on office equipment: $250.00 4. Interest expense: $180.00 5. $6,300.00 worth of unearned revenue job was completed. Accounts payable. Accounts receivable. Accumulated depreciation, equipment... Accumulated depreciation, truck... Cash. Debit Credit $ 31,000 $ 48,000 9,000 21,000 14,400 Depreciation expense. 3,800 Equipment. 19,000 Franchise... 21,000 Gas and oil expense. 7,500 Interest expense 450 Interest payable. 750 Land not currently used in business operations. 148,000 Long-term notes payable.. 35,000 Notes payable, due February 1, 2018. 7,000 Notes receivable2. 6,000 Intangible asset.. 7,000 Prepaid rent. Rent expense. Repair revenue.. Repair supplies. Repair supplies expense. Truck. Unearned repair revenue. Vic Sopik, capital.... Vic Sopik, withdrawals Totals.. 14,000 51,000 266,000 13,100 29,000 26,000 12,600 74,900 49,000 $457,250 $457,250 D