Hannah Roberts owns and operates Hannah's Pool Service Company. On January 1, Hannah Roberts, Capital had a balance of 5305,760. During the year Hannah invested an additional $23,890 and withdrew $35,840. For the year ended December 31, Hannah's Pool Service Company reported a net income of $65,380 Prepare a statement of owner's equity for the year ended December 31 Hannah's Pool Service Company Statement of Owner's Equity For the Year Ended December 31 ORI 80 D Prior to adjustment at August 31, Salary Expense has a debit balance of $245,710. Salaries owed but not paid as of the same date total $3,190 Prepare the entries to record the following 1. Accrued salaries as of August 31 2. Closing of Salary Expense as of August 31 After the accounts have been adjusted at January 31, the end of the year, the following balances are taken from the ledger of Harrison's Dog Walking Service Company: Harrison Taylor, Capital $367,520 Harrison Taylor, Drawing 12,020 Fees Earned 125,330 Wages Expense 45,040 Rent Expense 15,760 Supplies Expense 15,100 Miscellaneous Expense 1,500 Journalize the entries required to close the accounts. If an amount box does not require an entry, leave it blank, Jan 31 0 1209 PM 900/2021 ORI 80" D Two transactions were posted to the following customer account. NAME: Boogle Board Water Wear ADDRESS: 2340 Xtreme Surf Date Item Post Ref Debit Credit Balance June 1 Balance $857 June 6 Invoice No. 456 R34 $896 $1,753 June 24 Invoice No. 567 CR67 $857 $896 Describe each transaction and the source of each posting June 6 Provided of services on account to Boogie Board Water Wear. June 24 Cash of s was collected from Boogie Board Water Wear. 9 per resources Maps Back to lnited Vas Utilizing the revenue journal below, Journalize the following five transactions of Porshe Creations: a. On March 20, Porshe sells 30 cell phone covers to Xtreme at $5.00 per cover on Invoice No. 897 b. On March 21, Porshe sells 10 cell phone covers to Sidekick for $8.00 per cover on Invoice No. 918, c. On March 22, Porshe sells 23 cell phone covers to Rock-On at $4.50 per cover on Invoice No. 948. d. On March 26, Porshe sells 210 cell phone covers to Micro at $4.00 each on Invoice No. 969 e. On March 29, Porshe sells 12 cell phone covers to Charmers for $8.50 each on Invoice No. 987 it required, round your answers to two decimal places. Page: 15 POST. DATE ACCOUNT DEBITED INVOICE NO. ACCTS, REC. DR. FEES EARNED CR. REF. 1 1 2 2 3 u 80 A