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P4-2A The following is Spartan Cycle Repair Shop's trial balance at January 31, 2014, the company's fiscal year end: Credit $ 11,000 SPARTAN CYCLE REPAIR SHOP Trial Balance January 31, 2014 Debit Cash $ 3,200 Accounts receivable 6,630 Prepaid insurance 6,420 Supplies 5,240 Land 50,000 Building 90,000 Accumulated depreciation-building Equipment 27,000 Accumulated depreciation--equipment Accounts payable Unearned revenue Mortgage payable H. Dude, capital H. Dude, drawings 101,100 Service revenue Salaries expense 115,200 Utilities expense 12,000 Interest expense 5,610 $422,400 4,500 6,400 1,950 102,000 61,000 235,550 $422,400 Additional information: 1. Service revenue earned but not recorded at January 31, 2014, was $1,550. 2. The 12-month insurance policy was purchased on March 1, 2013. 3. A physical count of supplies shows $580 on hand on January 31, 2014. 4. The building has an estimated useful life of 45 years. The equipment has an estimated useful life of 15 years. 5. Salaries of $1,520 are accrued and unpaid at January 31, 2014. 6. The mortgage payable has a 6% interest rate. Interest is paid on the first day of each month for the previous month's interest. 7. By January 31, 2014, $850 of the unearned revenue has been earned. 8. During the next fiscal year, $4,500 of the mortgage payable is to be paid. Instructions (a) Prepare the adjusting entries. (b) Prepare an adjusted trial balance. (c) Prepare an income statement, statement of owner's equity, and classified balance sheet. The owner, Henry Dude, invested $5,000 cash in the business on November 17, 2013. (d) Prepare the closing entries