I'm stuck on this I would really appreciate some help. *Prepare closing entries on the proper tab. You may close directly to Retained Earnings DeeDee Double Entry, Incorporated
End of Period Worksheet
For the Year Ended December 31, 2017
	Unadjusted				Adjusted
Account Title	Trial Balance		Adjustments		Trial Balance
	DR	CR	DR	CR	DR	CR
Cash	240,300	-		27,000	213,300
Restricted Cash			27,000		27,000
Accounts Receivable	925,000	-			925,000
Allowance for Doubtful Accounts	-	49,000	67,000		18,000
Interest Receivable	-		688		688
Merchandise Inventory	187,500	-	3,700		191,200
Prepaid Insurance	9,000	-		5,211	3,789
Prepaid Advertising	-	-	12,000		12,000
Prepaid Rent	-	-	7,500		7,500
Office Supplies	7,800	-		2,941	4,859
Note Receivable	75,000	-			75,000
Available for Sale Securities	380,000	-			380,000
Office Building	4,250,000	-			4,250,000
Accumulated Depreciation - Office Building	-	221,500		38,750		260,250
Storage Building	1,650,000	-			1,650,000
Accumulated Depreciation - Storage Building	-	-		46,667		46,667
Land	450,000	-			450,000
Leasehold Improvements	190,000	-	5,459		195,459
Accumulated Depreciation - Leasehold Improvements	-	-		728		728
Office Equipment	125,000	-			125,000
Accumulated Depreciation - Office Equipment	-	42,000		16,600		58,600
Patent	250,000	-			250,000
Accumulated Amortization				31,250		31,250
Accounts Payable	-	145,000				145,000
Sales Tax Payable	-	-		19,821		19,821
Salaries Payable	-	-		39,249		39,249
Payroll Taxes Payable	-	-		3,251		3,251
Interest Payable	-	-		127,750		127,750
Income Tax Payable	-	-		239,922		239,922
Unearned Rent Revenue	-	96,000	25,263			70,737
Loan Payable - Onstar Bank	-	500,000				500,000
Loan Payable - Coldstar Bank	-	2,250,000				2,250,000
Common Stock	-	425,000				425,000
Additional Paid in Capital	-	2,800,000				2,800,000
Retained Earnings	-	1,379,420				1,379,420
Accumulated Other Comprehensive Income	-	8,500				8,500
Dividends	280,000	-			280,000
Sales	-	4,380,250	34,821			4,345,429
Sales Returns and Allowances	19,500	-			19,500
Sales Discounts	14,600	-			14,600
Cost of Goods Sold	1,817,900	-		3,700	1,814,200
Amortization Expense			31,250		31,250
Sales Salaries Expense	676,400	-	25,500		701,900
Office Salaries Expense	434,000	-	17,000		451,000
Advertising Expense	54,000	-		12,000	42,000
Depreciation Expense - Office Building	-	-	38,750		38,750
Depreciation Expense - Storage Building			46,667		46,667
Depreciation Expense - Leasehold Improvements	-	-	728		728
Depreciation Expense - Office Equipment	-	-	16,600		16,600
Leasing Expense - Stores	132,000	-			132,000
Miscellaneous Selling Expense	16,950	-		5,459	11,491
Rent Expense - Storage Facility	18,000	-		7,500	10,500
Insurance Expense	2,000	-	5,211		7,211
Office Supplies Expense	28,500	-	2,941		31,441
Warranty Expense	5,000		5,709		10,709
Miscellaneous Administrative Expense	9,220	-			9,220
Rent Revenue	-	-		25,263		25,263
Interest Revenue on Note Receivable	-	-		688		688
Dividend Revenue on AFS Securities	-	18,000				18,000
Warranty Liability				5,709		5,709
Income Tax Expense			239,922		239,922
Interest Expense			127,750		127,750
Bad Debt Expense	67,000	-		82,000		15,000
	12,314,670	12,314,670	741,458	741,458	12,816,233	12,816,233