Income Balance Adjusted Trial Balance Statement Sheet Account Names Debit Credit Debit Credit Debit Credit 5 30,500 10,200 1075 8,350 21,000 Cash Accounts Receivable Office Supplies Prepaid Rent Equipment Accumulated Depreciation-Equipment Accounts Payable Utilities Payable Salaries Payable Unearned Revenue Common Stock Retained Earnings Dividends Service Revenue Rent Expense Salaries Expense Supplies Expense Utilities Expense Depreciation Expense-Equipment 1,100 4.800 240 1,580 9,000 31,000 50,760 27.000 43,700 21,650 16,580 225 4.500 1,100 5 142,180$ 142,180 Total Net income or loss Requirement 2. Prepare the closing entries. (Record debits first, then credits. Select the explanation on the last line of the journal entry table) Start by closing revenues, Date Accounts and Explanation Debit Credit Dec 31 Clos (1) Close expenses for the period Debit Credit Date Accounts and Explanation Doc 31 Clos (2) Close Income Summary Date Accounts and Explanation Debit Credit Dec 31 Clos (3) Close Dividends Debit Credit Date Accounts and Explanation Dec 31 Clos (4) ance Requirement 3. Prepare a post-closing trial balance. Review the closing entries you prepared in Requirement 2. San Jose Veterinary Hospital Post-Closing Trial Balance December 31, 2018 Balance Account Title Debit Credit Total Income Statement Balance Sheet Debit Credit Debit Credit Unadjusted Trial Balance Adjustments Adjusted Trial Balance 5 Account Names Debit Credit Debit Credit Debit Credit 6 Cash $ 30,500 $ 30,500 7 Accounts Receivable 9,000 0 $ 1.200 10 200 Office Supplies 1,300 (b)s 225 1.075 9 Prepaid Rent 9,000 650 8,350 10 Equipment 21,000 21000 Accumulated Depreciation- 11 Equipment (0) 1.100 $ 1.100 12 Accounts Payable $ 4.800 4500 13 Utilities Payable 240 240 14 Salaries Payable f 150 1500 15 Unearned Revenue 9.500(0) 500 5.000 16 Common Stock 31.000 31.000 17 Retained Earnings 50.760 50.760 1a Dividends 27.000 27,000 42 000 ido 19 Service Revenue 1700 43.700 (a) 21 000 650 BE 20 Rent Expense () 15,000 1500 1500 21 Salaries Expense (b) 225 125 22 Supplies Expense 4.500 4hod 23 Utilities Expense (o 1100 11100 24 Depreciation Expense Equipment 138.300 $ 138,300 55.255 5 5.255$ 142/130 $ 142,180 35 Total