Part 3 adjusting and closing entries to general ledger- A partially completed worksheet for At Home Pet Grooming Service, a firm that grooms pets at the owners home, follows.

At Home Pet Grooming Worksheet Month Ended December Trial Balance Adjustments Account Name Debit Credit Debit Credit Cash Accounts receivable Supplies Prepaid advertising Equipment Accumulated depreciation-Equipment Accounts payable Shara Johns, Capital Shara Johns, Drawing Fees income Salaries expense Utilities expense Supplies expense Advertising expense Depreciation expense-Equipment Totals Net income $ 32,050 5,450 6,000 4,000 21,000 2,100 1,900 580 6,000 45,500 3,000 26,600 5,800 800 2,100 1,900 580 $ 78,100$ 78,100 $ 4,580$ 4,580