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The unaojusted trial balance of Wonder Anvils at December 31, 2018, and the data for the adjustments follow EEB (Click the icon to view the unadjusted trial balance.) Requirement 1. Prepare the adjusting entries, and post to the accounts. T-accounts have been opened using the balances from the unadjusted trial balance. Begin by preparing the adjusting entries. (Record debits first, then credits. Select the explanation on the last line of the journal entry table.) a. Uneamed Revenue still unearned at December 31, $1.100. Date Accounts and Explanation Data Table Unearned Revenue Dec. 31 Adj. (a) Service Revenue Wonder Anvils Unadjusted Trial Balance December 31, 2018 To adjust revenue earned. b. Prepaid Rent still in force at December 31, $2,800 Account Title Debit Date Accounts and Explanation Debit 5 15,270 18,000 2.930 2,600 25,000 Dec. 31 Rent Expense Adj. (b) Prepaid Rent Prepaid Rent Office Supplies To adjust rent expense. 5 8,000 c. Office Supplies used, $1,400 8.800 Accounts Payable Salaries Payable Unearned Revenue Wonder, Capital Wonder, Withdrawals Service Revenue Salaries Expense Rent Expense Accounts and Explanation Debit Supplies Expense Dec. 31 5,000 Office Supplies Adj. (c) 31,600 3,000 18,000 To record office supplies used 2600 d. Depreciation, 5400 Date Accounts and Explanation Debit Credit Supplies Expense Dec. 31 S 69,400 S 69,400 Total Accumulated Depreciation Equipment Adj. (d) Print Done To record depreciation on equipment. e. Accrued Salaries Expense at December 31, 5300. Date Accounts and Explanation Debit Dec. 31 Salaries Expense Adj. (e) Salaries Payable To adjust accrued salaries. Post the ajusting entries to the T-accounts. The unadjusted balances of the accounts ("Bal.") have been entered for you. Use the adjustment and corresponding letters as posting references-"Adj. (a)". "Adj. (b)". etc. I Cash Accounts Payable Service Revenue Bal 15,270 6,800 Bal 18,000 Bal Accounts Receivable Salaries Payable Salaries Expense Bal 18,000 0 Bal Bal 2,600 Prepaid Rent Unearned Revenue Rent Expense Bal 2,930 5,000 Bal Bal Office Supplies Wonder, Capital Depreciation Expense-Equip. Bal 2,600 31,600 Bal Bal Equipment Wonder. Withdrawals Supplies Expense al 25,000Bal 3,000 Bal Accumulated Depr-Equip 8,000 Bal The unaojusted trial balance of Wonder Anvils at December 31, 2018, and the data for the adjustments follow EB Click the icon to view the unadjusted trial balance.) Adjusted Trial Balance December 31, 2018 Balance Account Title Cash Accounts Receivable Prepaid Rent Office Supplies Equipment Accumulated Depreciation Equipment Accounts Payable Salaries Payable Unearned Revenue Wonder, Capital Wonder, Withdrawals Service Revenue Salaries Expense Rent Expense Depreciation Expense-Equipment Supplies Expense Total Debit Credit Requirement 3. Prepare the income statement, the statement of owner's equity, and the classified balance sheet in report form. Assume that there were no c s made by the owner during the year Begin by preparing the income statement. (If a box is not used in the statement, leave the box empty, do not select a label or enter a zero.) Wonder Anvils Income Statement Year Ended December 31, 2018 Net Income (Loss) Prepare the statement of owner's equity. Enter any increases in capital prior to the subtotal and any decreases to capital below the subtotal. Assume that there were no contributions made by the owner during the year. Wonder Anvils Statement of Owner's Equity Year Ended December 31, 2018 Wonder, Capital, January 1. 2018 Wonder, Capital, December 31, 2018 Prepare the classified balance sheet in report form as of December 31, 2018. Begin with the Assets section, then complete the Liabilities and Owner's Equity sections. (If a box is not used in the balance sheet, leave the box empty, do not select a label or enter a zero.) Wonder Anvils Balance Sheet December 31, 2018 Assets Less: Liabilities Owner's Equity Requirement 4. Prepare the closing entries, and post to the accounts. Requirement 4. Prepare the closing entries, and post to the accounts. Begin by preparing the closing entries. (Record debits first, then credits. Select the explanation on the last line of the journal entry table.) Start by closing revenue. Date Accounts and Explanation Debit Credit Dec. 31 Clos. (1) expenses for the period. Date Accounts and Explanation Debit Credit Dec. 31 Clos. (2) Close Income Summary. Date Accounts and Explanation Debit Credit Dec. 31 Clos. (3) Close withdrawals. Date Accounts and Explanation Debit Credit Dec. 31 Clos. (4) Post the closing entries to the T-accounts. First, enter "Bal." and the adjusted balance of each account from the adjusted trial balance prepared in requirement 2. Then, use "Clos. closed). For any accounts with a zero balance after closing. enter a"" on the normal side of the account. For Income Summary, calculate and enter the balance ("Bal.") before po (Abbreviations used: Depr.Depreciation: Equip. Equipment.) Accounts Payable Cash Service Revenue Salaries Payable Accounts Receivable Salaries Expense Prepaid Rent Unearned Revenue Rent Expense Office Supplies Wonder, Capital Depreciation Expense-Equipment Supplies Expense Wonder, Withdrawals pment Accumulated Depr-Equip. Income Summary Requirement 5. Prepare a post-closing trial balance. Wonder Anvils Post-Closing Trial Balance December 31, 2018 Balance Debit Credit Account Title Tota Requirement 6. Calculate the current ratio for the company Select the labels then enter the amounts and compute the current ratio. (Round your answer to two decimal places.) Current ratio The unaojusted trial balance of Wonder Anvils at December 31, 2018, and the data for the adjustments follow EEB (Click the icon to view the unadjusted trial balance.) Requirement 1. Prepare the adjusting entries, and post to the accounts. T-accounts have been opened using the balances from the unadjusted trial balance. Begin by preparing the adjusting entries. (Record debits first, then credits. Select the explanation on the last line of the journal entry table.) a. Uneamed Revenue still unearned at December 31, $1.100. Date Accounts and Explanation Data Table Unearned Revenue Dec. 31 Adj. (a) Service Revenue Wonder Anvils Unadjusted Trial Balance December 31, 2018 To adjust revenue earned. b. Prepaid Rent still in force at December 31, $2,800 Account Title Debit Date Accounts and Explanation Debit 5 15,270 18,000 2.930 2,600 25,000 Dec. 31 Rent Expense Adj. (b) Prepaid Rent Prepaid Rent Office Supplies To adjust rent expense. 5 8,000 c. Office Supplies used, $1,400 8.800 Accounts Payable Salaries Payable Unearned Revenue Wonder, Capital Wonder, Withdrawals Service Revenue Salaries Expense Rent Expense Accounts and Explanation Debit Supplies Expense Dec. 31 5,000 Office Supplies Adj. (c) 31,600 3,000 18,000 To record office supplies used 2600 d. Depreciation, 5400 Date Accounts and Explanation Debit Credit Supplies Expense Dec. 31 S 69,400 S 69,400 Total Accumulated Depreciation Equipment Adj. (d) Print Done To record depreciation on equipment. e. Accrued Salaries Expense at December 31, 5300. Date Accounts and Explanation Debit Dec. 31 Salaries Expense Adj. (e) Salaries Payable To adjust accrued salaries. Post the ajusting entries to the T-accounts. The unadjusted balances of the accounts ("Bal.") have been entered for you. Use the adjustment and corresponding letters as posting references-"Adj. (a)". "Adj. (b)". etc. I Cash Accounts Payable Service Revenue Bal 15,270 6,800 Bal 18,000 Bal Accounts Receivable Salaries Payable Salaries Expense Bal 18,000 0 Bal Bal 2,600 Prepaid Rent Unearned Revenue Rent Expense Bal 2,930 5,000 Bal Bal Office Supplies Wonder, Capital Depreciation Expense-Equip. Bal 2,600 31,600 Bal Bal Equipment Wonder. Withdrawals Supplies Expense al 25,000Bal 3,000 Bal Accumulated Depr-Equip 8,000 Bal The unaojusted trial balance of Wonder Anvils at December 31, 2018, and the data for the adjustments follow EB Click the icon to view the unadjusted trial balance.) Adjusted Trial Balance December 31, 2018 Balance Account Title Cash Accounts Receivable Prepaid Rent Office Supplies Equipment Accumulated Depreciation Equipment Accounts Payable Salaries Payable Unearned Revenue Wonder, Capital Wonder, Withdrawals Service Revenue Salaries Expense Rent Expense Depreciation Expense-Equipment Supplies Expense Total Debit Credit Requirement 3. Prepare the income statement, the statement of owner's equity, and the classified balance sheet in report form. Assume that there were no c s made by the owner during the year Begin by preparing the income statement. (If a box is not used in the statement, leave the box empty, do not select a label or enter a zero.) Wonder Anvils Income Statement Year Ended December 31, 2018 Net Income (Loss) Prepare the statement of owner's equity. Enter any increases in capital prior to the subtotal and any decreases to capital below the subtotal. Assume that there were no contributions made by the owner during the year. Wonder Anvils Statement of Owner's Equity Year Ended December 31, 2018 Wonder, Capital, January 1. 2018 Wonder, Capital, December 31, 2018 Prepare the classified balance sheet in report form as of December 31, 2018. Begin with the Assets section, then complete the Liabilities and Owner's Equity sections. (If a box is not used in the balance sheet, leave the box empty, do not select a label or enter a zero.) Wonder Anvils Balance Sheet December 31, 2018 Assets Less: Liabilities Owner's Equity Requirement 4. Prepare the closing entries, and post to the accounts. Requirement 4. Prepare the closing entries, and post to the accounts. Begin by preparing the closing entries. (Record debits first, then credits. Select the explanation on the last line of the journal entry table.) Start by closing revenue. Date Accounts and Explanation Debit Credit Dec. 31 Clos. (1) expenses for the period. Date Accounts and Explanation Debit Credit Dec. 31 Clos. (2) Close Income Summary. Date Accounts and Explanation Debit Credit Dec. 31 Clos. (3) Close withdrawals. Date Accounts and Explanation Debit Credit Dec. 31 Clos. (4) Post the closing entries to the T-accounts. First, enter "Bal." and the adjusted balance of each account from the adjusted trial balance prepared in requirement 2. Then, use "Clos. closed). For any accounts with a zero balance after closing. enter a"" on the normal side of the account. For Income Summary, calculate and enter the balance ("Bal.") before po (Abbreviations used: Depr.Depreciation: Equip. Equipment.) Accounts Payable Cash Service Revenue Salaries Payable Accounts Receivable Salaries Expense Prepaid Rent Unearned Revenue Rent Expense Office Supplies Wonder, Capital Depreciation Expense-Equipment Supplies Expense Wonder, Withdrawals pment Accumulated Depr-Equip. Income Summary Requirement 5. Prepare a post-closing trial balance. Wonder Anvils Post-Closing Trial Balance December 31, 2018 Balance Debit Credit Account Title Tota Requirement 6. Calculate the current ratio for the company Select the labels then enter the amounts and compute the current ratio. (Round your answer to two decimal places.) Current ratio