P4-1A Hercais Poirot began operations as a private investigator on January 1, 2014. The trial balance columns of the worksheet for Hercules Poirot, P.L, Inc. at March 31 are as follows. Hercules Poirot, P.I., Inc. Worksheet For the Quarter Ended March 31, 2014 Trial Balance Account Titles Cr. Dr. Cash 11,410 5,920 1,250 2,400 30,000 Accounts Receivable Supplies Prepaid Insurance Equipment Notes Payable Accounts Payable Share Capital-Ordinary Dividends 10,000 12,350 20,000 600 Service Revenue Salaries and Wages Expense Travel Expense Rent Expense Miscellaneous Expense 14,200 2,240 1,300 1,200 230 56,550 56,550 Other data: 1. Supplies on hand total 480. 2. Depreciation is 720 per quarter. 3. Interest accrued on 6-month note payable, issued January 1, 300. 4. Insurance expires at the rate of 200 per month. 5. Services provided but unbilled at March 31 total 1,080. Instructions (a) Enter the trial balance on a worksheet and complete the worksheet. (b) Prepare an income statement and a retained earnings statement for the quarter and a classified statement of financial position at March 31. (c) Journalize the adjusting entries from the adjustments columns of the worksheet. (d) Journalize the closing entries from the financial statement columns of the worksheet. oe felloug SMat