P4.2: The adjusted trial balance columns of the worksheet for Nguyen Company, owned by C. Nguyen, are as follows. Adjusted Trial Balance For the Year Ended December 31, 2020 Acc. No. Accounts Title Debit (Tk.) Credit (Tk.) 101 Cash 5.300 112 Accounts Receivable 10.800 126 Supplies 1,500 130 Prepaid insurance 2.000 157 Equipment 27.000 158 Accumulated depreciation 5,600 Equipment 200 Notes payable 15,000 201 Accounts payable 6,100 212 Salaries and Wages payable 3,600 230 Interest payable 600 301 Owner's Capital 13,000 306 Owner's Drawings 7.600 400 Service Revenue 61,000 610 Advertising expenses 9.000 631 Supplies expense 4.000 711 Depreciation expense 5,600 722 Insurance expense 3,500 726 Salaries and Wages expenses 28.000 905 Interest expense 600 Total 1.04.900 1.04.900 Required: & Complete the worksheet by extending the balances to the financial statement columns b. Prepare an income statement, owner's equity statement, and a classified balance sheet. (Note: $4,000 of the notes payable become due in 2021.) C. Nguyen did not make any additional investments in the business during the year. c. Prepare the closing entries. Use J14 for the journal page. d. Prepare a post-closing trial balance