P4-37B Preparing a worksheet, financial statements, and closing entries The anadised trial balance of Fleming Investment Advisers at December 31, 2018 follows: The the FLEMING INVESTMENT ADVISERS Unadjusted Trial Balance December 31, 2018 Balance Debit Credit $ 25,000 51,000 7.500 26,000 $ 19,000 14,000 0 4,500 Account Title Cash Accounts Receivable Office Supplies Equipment Accumulated Depreciation Equipment Accounts Payable Salaries Payable Unearned Revenue Notes Payable (long-term) Fleming, Capital Fleming, Withdrawals Service Revenue Insurance Expense Salaries Expense Supplies Expense Interest Expense Rent Expense Depreciation Expense--Equipment 26,000 20,500 28,000 99,000 2.500 33,000 0 3,000 7,000 0 $ 183,000 Total $ 183,000 Adjustment data at December 31, 2018: a. Unearned Revenue earned during the year, $700. b. Office Supplies on hand, $3,000. c. Depreciation for the year, $3,000. d. Accrued Salaries Expense, $4,500. e. Accrued Service Revenue, $9,000. Requirements 1. Prepare a worksheet for Fleming Investment Advisers at December 31, 2018. 2. Prepare the income statement, the statement of owner's equity, and the classified balance sheet in account format. Assume that there were no contributions made by the owner during the year. 3. Prepare closing entries