Homework 4 Top Shelf Lard Inc provides you with the following listing of pre-adjustment account balances as of December 31, 2014 Debit Credit Cash $ 6,000 Accounts Receivable 2,200 Office Supplies 1,800 Prepaid Insurance 2,500 Office Equipment 15,000 Accumulated Depreciation Office Equipment $ 4,000 Accounts Payable 4,000 Uneared Service Revenue 4,000 Common Stock 12,000 Retained Earnings 4.400 Dividends 2,500 Service Revenue 3,500 Wage Expense 1.900 $31.900 $31.900 Additional information for adjusting entries: 1. A count of office supplies indicates $1,200 of supplies on hand at the end of the year. 2. Office equipment is depreciated straight-line over a ten year period. 3. Additional wages of $600 were incurred, but have not yet paid. 4. The prepaid insurance pertains to a 5-month insurance policy. Coverage began on December 1, 2014 5. A cash advance received from a customer was recorded as unearned revenue. As of the end of the year, three-fourths of the services promised under the contract have been provided. Prepare adjusting journal entries, closing journal entries, an income statement for 2014, and a balance sheet as of December 31, 2014