Instructions:

$($a$)$ Complete the worksheet by extending the balances to the financial statement columns.

$($b$)$ Prepare the closing entries $($in the correct order$).$

$($c$)$ Post the closing entries in the partial ledger below.

$($d$)$ Prepare a post$-$closing trial balance.

$($b$)$

$\backslash$table$[[$Date$,$Account Title,Debit,Credit$],[$Dec $31,$Service Revenue,$87,800,],[$#$1,$Income summary,,$87,800],[$Dec $31,$Income Summary,$65,700,],[$#$2,$Supplies Expense,,$3,700],[$Advertising Expense,,$10,000],[$Interest Expense,,$1,000],[$Salary Expense,,$39,000],[$Insurance Expense,,$4,000$