Just D please

2. Umbrella Corporation provides consulting for virology and pharmaceutical research. Umbrella Corporation prepared the following end-of-period spreadsheet at December 31, 2002, the end of the fiscal year: Umbrella Corporation End-of-Period Spreadsheet For the Year Ended December 31, 2002 Unadjusted Adjusted Trial Balance Adjustments Trial Balance Account Title Dr. Cr. Dr. Cr. Dr. Cr. Cash 11,800 11,800 Accounts Receivable 37,500 11,300 48,800 Supplies 2,840 2.000 840 Prepaid Insurance 4,200 4,000 200 Land 98,000 98,000 Building 450,000 450,000 Accumulated Depreciation - Building 230,000 11,000 241,000 Equipment 107,000 107,000 Accumulated Depreciation - Equipment 87,300 6,550 93,850 Accounts Payable 21,690 21,690 Wages Payable 5.900 5,900 Common Stock 75,000 75,000 Retained Earnings 145,000 145,000 Dividends 10,000 10,000 Fees Earned 363,700 11,300 375,000 Wages Expense 160,000 5,900 165,900 Advertising Expense 18,000 18,000 Insurance Expense 4,000 4,000 Utilities Expense 11,000 11,000 Supplies Expense 2,000 2,000 Depreciation Expense - Building 11,000 11,000 Repairs Expense 8,050 8,050 Depreciation Expense - Equipment 6,550 6,550 Miscellaneous Expense 4,300 4,300 922,690 922,690 40,750 40,750 957,440 957,440 Instructions d. Based upon the end-of-period spreadsheet, journalize the closing entries