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Comprehensive case: On December 1, Mohamed began an auto repair shop. The following transactions occurred during December: Dec. 1 Mohamed invested $60,000 cash to the business. Dec. 1 The entity purchased $12,000 of equipment paying cash. Dec. 1 The entity paid $2,000 for a 4-month insurance policy starting on December 1. Dec. 9 The entity paid $22,000 cash to purchase land to be used in operations. Dec. 10 The entity purchased office supplies on account, $3,300. Dec. 19 The entity borrowed $25,000 from the bank for the business use. Mohamed signed a note payable to the bank in the name of entity. Dec. 22 The entity paid $800 for advertising expenses. Dec. 26 The entity paid $1,000 on account. Dec. 28 The entity received a bill for utilities to be paid in January, $320. Dec. 31 Revenues earned during the month included $10,000 cash and S1,200 on account. Dec. 31 The business paid employees' salaries $2,100 and building rent $950. Dec. 31 The entity received $2,400 cash for auto screening services to be performed next month. Dec. 31 Cash withdrawals $3,000 was paid to Mohamed. The entity accounting system uses the following accounts: Cash - Accounts receivable- Accounts payable-Notes payable- office supplies, prepaid insurance-equipment- depreciation expense-accumulated depreciation- Equipment- land- utilities payable-interest payable-unearned revenue- Income summary- Mohamed capital-withdrawals-service revenue- salaries expense- rent expense- utilities expense-advertising expense- supplies expense-insurance expense-interest expense. If you know the following (Adjustment data): A- Office supplies used during the month, $1,000. B- Depreciation for the month, $400 C- One-month insurance has expired. D- Accrued interest expense, $100. Requirements: 1- Prepare the journal entries and post to ledger accounts. 2- Prepare trial balance. 3- Prepare the adjusting entries and post to ledger accounts. 4- Prepare an adjusted trial balance. 5- Prepare the income statement, statement of equity, and balance sheet for the month ended December 31. 6- Prepare the closing entries and post to ledger accounts 7- Prepare a post-closing trial balance