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Problem 4-3A The completed financial statement columns of the worksheet for Hubbs Company are shown below. Hubbs Company Worksheet For the Year Ended December 31, 2014 Income Statement Account No. Account Titles Dr. Cr. Balance Sheet Dr. Cr. 101 Cash 6,236 112 Accounts Receivable 7,226 130 Prepaid Insurance 2,144 157 Equipment 167 Accumulated DepreciationEquip. 201 Accounts Payable 212 Salaries and Wages Payable 311 Common Stock 20,647 320 Retained Earnings 10,000 332 Dividends 400 Service Revenue 622 Maintenance and Repairs Expense 3,787 711 Depreciation Expense 2,898 722 Insurance Expense 1,014 726 Salaries and Wages Expense 732 Utilities Expense 33,880 9,922 11,944 3,262 3,255 43,570 35,292 3,613 Totals 46,604 43,570 3,034 3,034 46,604 46,604 55,775 Net Loss 52,741 55,775 55,775 Prepare an income statement. (If the amount for net income is negative, enter amount with either a negative sign preceding the number, e.g. -45 or parenthesis, e.g. (45).) HUBBS COMPANY Income Statement Forthe Year Ended December 31 , 2014 Revenues $ Service Reven Expenses 43,570 $ Salaries and W 35,292 Depreciation E 2,898 Maintenance a 3,787 Insurance Exp 1,014 Utilities Expens 3,613 Total Expenses 46,514 $ Net Income / (Loss) -2,944 Prepare retained earnings statement. HUBBS COMPANY Retained Earnings Statement Forthe Year Ended December 31 , 2014 $ Retained Earnings, January 1 10,000 : Add $ 46,514 Net Income / (Loss) Retained Earnings, December 31 $ HUBBS COMPANY Balance Sheet December 31,2014 Assets Current Assets $ Cash 6,236 Accounts R 7,226 Prepaid Ins 2,144 $ Total Current Assets Property, Plant and Equipment Equipment : Less Accumulate $ Total Assets Liabilities and Stockholder's Equity Current Liabilities $ $ $ Prepare the closing entries. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Dec. 31 (To close revenue account.) Dec. 31 (To close expense accounts.) Dec. 31 (To close net income / (loss).) Dec. 31 Debit Credit Retained Earnings No. 320 12/31 Bal. 10,000 12/31 Bal. 10,000 Dividends No. 332 Income Summary No. 350 Service Revenue No. 400 Maintenance and Repairs Expense No. 622 Depreciation Expense No. 711 Insurance Expense No. 722 Salaries and Wages Expense No. 726 Utilities Expense No. 732 HUBBS COMPANY Post-Closing Trial Balance December 31, 2014 Debit Credit $ Totals $ $ $