On January 1, 2021, Mr. Wild formed a corporation to provide services to clients. Information about the first year of operation follows:
	Jan. 1	Investors provided $1,500,000 in cash in exchange for stock of The Wild Corporation.
	Jan. 1	Purchased equipment in exchange for $500,000 cash and a $1,750,000 note payable at an annual rate of 5%, payable every 6 months.
	Jan. 1	Purchased $150,000 of insurance that will cover the next 3 years. This was recorded as prepaid insurance.
	Feb. 1	Purchased $25,000 of office supplies on account that will be needed during the upcoming year.
	Mar. 15	Paid Salaries of $30,000.
	Mar. 31	Billed customers for services in the amount of $350,000.
	Apr. 15	Paid the vendor who sold Wild the office supplies on Feb. 1.
	Apr. 30	Collected $175,000 on accounts receivable.
	June 15	Paid salaries of $45,000.
	June 30	Paid $15,000 for employee travel costs.
	June 30	Paid $20,000 for a company party.
	June 30	Paid the interest due and $250,000 to reduce the balance of the note payable.
	July 1	Billed customers for services provided in the amount of $450,000.
	Aug 1	Collected $250,000 on accounts receivable.
	Aug. 15	Purchased $23,000 of office supplies on account.
	Sept. 15	Paid salaries of $42,000.
	Sept. 30	Paid $30,000 for a customer appreciation event.
	Sept. 30	Paid $25,000 for employee travel costs incurred by staff.
	Dec. 1	Collected $150,000 as deposits from customers who contracted for 2022.
	Dec. 31	Declared and paid a $75,000 dividend to shareholders.
The Wild Corporation uses the following accounts in it's Chart of Accounts:
	Cash
	Accounts Receivable
	Office Supplies
	Prepaid Insurance
	Equipment
	Accumulated Depreciation
	Accounts Payable
	Interest Payable
	Unearned Revenue
	Notes Payable
	Capital Stock
	Retained Earnings
	Dividends
	Service Revenue
	Salaries Expense
	Meals & Entertainment Expense
	Travel Expense
	Insurance Expense
	Office Supplies Expense
	Interest Expense
	Depreciation Expense
	Income Summary
COMPLETE THE FOLLOWING:
(a)	Journalize the listed transactions.
(b)	Post the transactions to the appropriate general ledger accounts.
(c)	Prepare a trial balance as of December 31.
(d)	Journalize and post adjusting entries based on the following additional information.
	There was $9,000 of Office Supplies on hand at year.
	The equipment had 20-year life, with $200,000 salvage value.
	At year end, Wild Corp. had provided $75,000 of unbilled services to customers. These services will be billed in early 2022.
(e)	Prepare an adjusted trial balance as of December 31.
(f)	Prepare an income statement and Statement of Retained Earnings for this fiscal year, and a classified Balance Sheet as of December 31.
(g)	Journalize and post closing entries.
(h)	Prepare a post-closing trial balance as of December 31.