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Homework Question 1 Craig's Car Detailing Service had the following accounts and account balances in the adjusted trial balance columns of its worksheet for the year ended 30 June 2018. Craig Fraser, Capital $44 500 Rent Expense $17 980 Craig Fraser, Drawings 25 000 Advertising Expense 12 100 Service Fees Revenue 124 600 Depreciation Expense 15 680 Interest Revenue 5 750 Utilities Expense 6 240 Salaries Expense 68 560 Required: 1. Prepare the required closing entries for Craig's Car Detailing Service for the year ended 30 June 2018. 2. Calculate the updated balance of Capital using the T-account provided below. Craig Fraser, Capital Date Explanation Date Explanation Homework Question 2 The Unadjusted Trial Balance shown below summaries the year's activities for Nova Caine's dental su rge ry. NOVA VAINE, DENTIST Unadjusted Trial Balance As at 30 June 2018 Account Debit Credit Cash at bank 55 600 Fees revenue $610 000 Accounts receivable 56 000 Equipment 520 000 Accumulated depreciation equipment 165 000 Dental supplies 142 000 Ofce supplies 8 000 Nova Caine, Capital 357 600 Nova Caine, Drawings 120 000 Accounts payable 20 000 Wages expense 142 000 Rent expense 65 000 Ofce supplies expense 27 000 Dental supplies expenses 67 000 $1 152 600 $1 152 600 Additional information: 1. Dental supplies on hand at 30 June is $16 400; 2. Office supplies on hand at 30 June is $2 400; 3. Wages earned by the dental assistants but unpaid, $1 620. 4. Depreciation expense for the equipment is $45 000. Required: 1. Prepare the required adjusting entries. 2. Prepare the required closing entries