P4-4A Teresina Amusement Park, SA has a fiscal year ending on September 30. Selected Complete worksheet; prepare data from the September 30 worksheet are as follows. classified statement of financial position, adjusting TERESINA AMUSEMENT PARK, SA and closing entries, and Worksheet post-closing trial balance. For the Year Ended September 30, 2017 (LO 1, 2, 3, 6) Adjusted Trial Balance Trial Balance Dr. Cr. Dr. Cr. Cash 34,400 34,400 Supplies 18,600 2,200 Prepaid Insurance 29,900 10,900 Land 80,000 80,000 Equipment 120,000 120,000 Accumulated Depreciation-Equip. 36,200 42,200 Accounts Payable 14,600 14,600 Unearned Ticket Revenue 3,900 1,000 Mortgage Payable 50,000 50,000 Share Capital-Ordinary 60,000 60,000 Retained Earnings 36,100 36,100 Dividends 14,000 14,000 Ticket Revenue 277,900 280,800 Salaries and Wages Expense 98,000 98,000 Maintenance and Repairs Expense 30,500 30,500 Advertising Expense 9,400 9,400 Utilities Expense 16,900 16,900 Property Tax Expense 21,000 24,000 Interest Expense 6,000 8,000 Totals 478,700 478,700 Insurance Expense 19,000 Supplies Expense 16,400 Interest Payable 2,000 Depreciation Expense 6,000 Property Taxes Payable 3,000 Totals 489,700 489,700 Instructions (a) Prepare a complete worksheet. (b) Prepare a classified statement of financial position (amounts in Brazilian reais). (Note: R$15,000 of the mortgage note payable is due for payment in the next fiscal year.) (c) Journalize the adjusting entries using the worksheet as a basis. (d) Journalize the closing entries using the worksheet as a basis. (e) Prepare a post-closing trial balance