i Reference Date Accounts and Explanation Debit Credit Dec. 31 Canoe Rental Revenue 14,000 Clos. (1) 14,000 Dec. 31 11,080 Clos. (2) 3,800 4,700 410 500 300 Income Summary To close revenues. Income Summary Rent Expense Wages Expense Utilities Expense Telephone Expense Supplies Expense Depreciation Expense-Building Depreciation Expense-Canoes Interest Expense To close expenses. Income Summary Retained Earnings To close Income Summary Retained Earnings Dividends 800 450 120 Dec. 31 2,920 Clos. (3) 2.920 Dec. 31 1,350 Clos. (4) 1,350 Print Done Dec. 31 14,000 Clos. (1) 14,000 Dec. 31 11,080 Clos. (2) 3,800 4,700 410 500 Canoe Rental Revenue Income Summary To close revenues Income Summary Rent Expense Wages Expense Utilities Expense Telephone Expense Supplies Expense Depreciation Expense--Building Depreciation Expense-Canoes Interest Expense To close expenses. Income Summary Retained Earnings To close Income Summary. Retained Earnings Dividends 300 800 450 120 Dec. 31 2,920 Clos. (3) 2,920 Dec. 31 Clos. (4) 1,350 1,350 To close Dividends. Print Done Pust the closing entries December 31, 2018. Use Coand the corresponding number as shown in the many posting references Corse Theated below of each accounts for you. Post anycosing entries to the accounts and the calculate the post coning balance of each account including those that were not closed For any wazo balance after contra on the nom de la Rout. For Income Summary,calate and enter the balance before posting the entry to come out the account. Post the entry to close Income Summary count on the same ine as you entered the balance pre doing the cond Ine) and the show the post-closing balance on the third time of the account Be the closinas Accounts Payable Cance Rental Revenue AdB 18.250 5.500 ML 1.000 Accounts Receivable 6.700 Wages Payable 1,000 Add Rent Expense 1.800 Adinal AB Office Supplies 200 Utilities Payable 270 Adil Wagua Expanse 4.700 A Choose from informeran nombor in the infelds and trick Check Answer pant Charm Check An Cash Canoe Rental Revenue Adj. Bal. Accounts Payable 5,560 Adj. Bal. 13,250 14,000 Adj. Bal. Accounts Receivable Adj. Bal. 6.700 Wages Payable 1,000 Adj. Bal. Rent Expense 3,800 Adj. Bal. Office Supplies 300 Wages Expense Adj. Bal. Utilities Payable 270 Adj. Bal. Adj. Bal. 4,700 Prepaid Rent 3,800 Utilities Expense Adj. Bal. Telephone Payable 340 Adj. Bal Adj. Bal 410 Choose from any list or enter any number in the input fields and then click Check Answer Read the requirements. Land Unearned Revenue Telephone Expense 500 Adj. Bal. 120,000 100 Adj. Bal. Adj. Bal. Building Supplies Expense Interest Payable 120 Adj. Bal. Adj. Bal. 151,000 Adj. Bal. 300 Accumulated Depr.-Building 800 Adj. Bal. Notes Payable 5,280 Adj. Bal Depreciation Expense-Building Adj. Bal. 800 Canoes Common Stock Depreciation Expense-Canoes Adj. Bal. 450 Adj. Bal 13,440 293.000 Adj. Bal Choose from any list or enter any number in the input fields and then click Check Answer. Date Accounts and Explanation Debit Credit Dec. 300 Adj. (a) 300 Dec. 1,900 Adj. (b) 31 Supplies Expense Office Supplies To record office supplies used. 31 Rent Expense Prepaid Rent To record rent expense. 31 Depreciation Expense-Building Accumulated Depreciation-Building To record depreciation on building. 1.900 Dec. 800 Adj. (c) 800 Dec. 31 Unearned Revenue 200 Adj. (d) 200 Dec. Canoe Rental Revenue To record revenue eamed that was collected in advance. 31 Wages Expense Wages Payable To accrue wages expense. 31 Accounts Receivable 1.000 Adj. (e) 1,000 Dec. 1,100 Adj. (0 Canoe Rental Revenue 1,100 To accrue canoe rental revenue. Print Done OVO Dec. 200 Adj. (d) 200 Dec. 1,000 Adj. (e) 1.000 Dec. 1,100 Adj. (0) 9 To record depreciation on building. 31 Uneared Revenue Canoe Rental Revenue To record revenue eamed that was collected in advance. 31 Wages Expense Wages Payable To accrue wages expense. 31 Accounts Receivable Canoe Rental Revenue To accrue canoe rental revenue. 31 Depreciation Expense-Canoes Accumulated Depreciation-Canoes To record depreciation on canoes. 31 Depreciation Expense-Canoes Accumulated Depreciation-Canoes To record depreciation on canoes. 31 Interest Expense Interest Payable To accrue interest expense. 1,100 Dec. 340 Adj. (9) 340 Dec. 110 Adj. (h) 110 Dec. 120 Adj. (1) 120 Print Done