Joumalize the adjusting and closing entries for Overland Trekkers at September 30, 2017 (Click the icon to view the completed worksheet.) Record adjusting entry (a). (Record debits first, then credits. Select the explanation on the last line of the journal entry table.) Journal Entry Accounts Debit Credit Date September 30 Account Adjusted Trial Balance Debit Credit 14,240 12,720 Cash (a) Overland Trekkers Worksheet For the Month Ended September 30, 2017 Trial Balance Adjustments Debit Credit Debit Credit 14,240 11,880 840 2,400 1,200 6,780 3,200 65,200 5,680 260 10,320 (c) 2,100 72,060 6,000 1,200 Accounts receivable Prepaid rent Supplies Equipment Accumulated amortization-equip Accounts payable Salaries payable R. Puri, capital R. Puri, withdrawals 3,580 65,200 5,940 10,320 2,100 72,060 6,000 (d) (e) 2,400 6,780 65,200 1,200 3,200 Prepaid rent Supplies Equipment Accumulated amortization-equip 1,200 3,580 65,200 5 (b) 260 5,680 10,320 Accounts payable 0 2,100 ,940 10,320 2,100 72,060 Salaries payable 72,060 R. Puri, capital R. Puri, withdrawals 6,000 6,000 23,600 (a) 260 840 24,440 (b) 260 Service revenue Amortization expense-equip Salaries expense Rent expense Utilities expense 3,600 1,200 1,560 5,700 1,200 1,560 3,200 114,860 ol Supplies expense (e) 3,200 ,600 111,660 111,660 7 7,600 14,860 Total