Name:

Date

Long Island Veterinary Hospital had the following unadjusted trial balance as of December $31,2025.$

$\backslash$table$[[$Account Name,Unadjusted Trial Balance$],[,$ebit,,$],[$Cash$,$$$,23,100,,],[$Accounts Receivable,,$6,210,,],[$Supplies$,,200,,],[$Prepaid Rent,,$2,300,,],[$Equipment$,,30,000,,],[$Accounts Payable,,,$$,2,500],[$Utilities Payable,,,,$210],[$Unearned Revenue,,,,$5,000],[$Common Stock,,,,$30,000],[$Retained Earnings,,,,$42,350],[$Dividends$,,17,500,,],[$Service Revenue,,,,$43,000],[$Rent Expense,,$6,325,,],[$Salaries Expense,,$30,425,,],[$Utilities Expense,,$7,000,,],[,$$$,123,060,$$$,123,060]]$

Additional information at December $31,2025$:

a$.$ Prepaid rent expired, $$575$

b$.$ Supplies used, $$50$

c$.$ Depreciation, $$1,500$

d$.$ Unearned revenue that has been earned, $$3,000$

e$.$ Accrued salaries expense, $$1,250$

Requirements:

Complete a worksheet for Long Island Veterinary Hospital.

Prepare adjusting entries.

Prepare the closing entries.

Prepare a post$-$closing trial balance.