I need all work done in Microsoft Excel. Please see the attached file.

Completing the Accounting Cycle I. Lee Technology Corporation Unadjusted Trial Balance December 31, 2014 Cash $ 35,572 Accounts Receivable 59,680 Office Supplies 2,443 Prepaid Rent 2,400 Office Equipment 14,300 Accumulated Depreciation - Office Equipment $ 3,200 Accounts Payable 2,640 Notes Payable 15,000 Unearned Service Revenue 5,650 Common Stock 30,000 Retained Earnings 58,705 Dividends 15,000 Service Revenue 89,000 Salaries Expense 58,000 Utilities Expense 3,600 Rent Expense 13,200 Total $ 204,195 $ 204,195 The following information is also available: a. Ending inventory of office supplies, $ 538 b. Prepaid rent expired, $ 1,200 c. Depreciation of office equipment for the period, $ 800 d. Interest accrued on the note payable, $ 750 e. Salaries accrued at the end of the period, $ 800 f. Service revenue still unearned at the end of the period, $ 3,675 g. Service revenue earned but not billed, $ 1,800 h. Estimated federal income taxes for the period, $ 5,940 Requirements: 1. Prepare the adjusting entries. 2. Prepare an adjusted trial balance. 3. Prepare the financial statements: Income Statement, Statement of Retained Earnings, and the Balance Sheet. 4. Prepare the closing entries. 5. Prepare a post-closing trial balance. Completing the Accounting Cycle I.doc mforce20145 1|Page Adjusting Entries a b c d e f g h Completing the Accounting Cycle I.doc mforce20145 2|Page Adjusted Trial Balance Lee Technology Corporation Adjusted Trial Balance December 31, 2014 Cash Accounts Receivable Office Supplies Prepaid Rent Office Equipment Accumulated Depreciation - Office Equipment Accounts Payable Interest Payable Salaries Payable Notes Payable Unearned Service Revenue Income Taxes Payable Common Stock Retained Earnings Dividends Service Revenue Salaries Expense Utilities Expense Rent Expense Office Supplies Expense Depreciation Expense - Office Equipment Interest Expense Income Tax Expense Total Completing the Accounting Cycle I.doc mforce20145 3|Page Financial Statements Lee Technology Corporation Income Statement For the Year ending December 31, 2014 Lee Technology Corporation Statement of Retained Earnings For the Year ending December 31, 2014 Lee Technology Corporation Balance Sheet December 31, 2014 Completing the Accounting Cycle I.doc mforce20145 4|Page Closing Entries R E I D Completing the Accounting Cycle I.doc mforce20145 5|Page Post-closing Trial Balance Lee Technology Corporation Post-closing Trial Balance December 31, 2014 Cash Accounts Receivable Office Supplies Prepaid Rent Office Equipment Accumulated Depreciation - Office Equipment Accounts Payable Interest Payable Salaries Payable Notes Payable Unearned Service Revenue Income Taxes Payable Common Stock Retained Earnings Total Completing the Accounting Cycle I.doc mforce20145 6|Page Lee Technology Corporation Worksheet Account Name Cash Accounts Receivable Office Supplies Prepaid Rent Office Equipment Accumulated Depreciation - Office Equipment Accounts Payable Notes Payable Unearned Service Revenue Interest Payable Salaries Payable Income Tax Payable Common Stock Retained Earnings Dividends Service Revenue Salaries Expense Utilities Expense Rent Expense Office Supplies Expense Depreciation ExpenseOffice Equipment Interest Expense Income Tax Expense Total Net Income Total Unadjusted Trial Balance debit credit 35,572 59,680 2,443 2,400 14,300 3,200 2,640 15,000 5,650 December 31, 2014 Adjustments Adjusted Trial Balance debit credit debit credit Income Statement debit credit 86,195 92,775 92,775 Balance Sheet debit credit 113,090 113,090 92,775 g a b c f d e h 30,000 58,705 15,000 89,000 58,000 3,600 13,200 f g e b a c d h 204,195 204,195 15,17 0 15,170 214,285 214,285 Completing the Accounting Cycle I.doc mforce20145 7|Page Completing the Accounting Cycle I.doc mforce20145 8|Page