P4-1A Hercules Poirot began operations as a private investigator on January 1, 2014. The trial balance columns of the worksheet for Hercules Poirot, PL, Inc. at March 31 are as follows. Hercules Poirot, P.I., Inc. Worksheet For the Quarter Ended March 31, 2014 Trial Balance Account Titles Dr. Cr. Cash 11,410 Accounts Receivable 5.920 Supplies 1.250 Prepaid Insurance 2.400 Equipment 30.000 Notes Payable 10,000 Accounts Payable 12.350 Share Capital Ordinary 20,000 Dividends 000 Service Revenue 14,200 Salaries and Wages Expense 2.240 "Travel Expense 1.300 Rent Expense 1.200 Miscellaneous Expense 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