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Chapter 4 Completing the Accounting Cycle 213 PR 4-3A T accounts, adjusting entries, financial statements, Obi. 2,3 5. Net income The unadjusted $10,700 follows trial balance of Epicenter Laundry at June 30, 2018, the end of the fiscal year, Epicenter Laundry Unadjusted Trial Balance June 30, 2018 Cash 11,000 21,500 9,600 232,600 Laundry Supplies Prepaid Insurance. Laundry Equipment. Accumulated Depreciation Accounts Payable Common Stock Retained Earnings Dividends Laundry Revenue 125,400 11,800 40,000 10,00065,600 125,200 232.200 Wages Expense. Rent Expense. Utilities Expense 40,000 19,700 475,000 475,000 The data needed to determine year-end adjustments are as follows: CA) Laundry supplies on hand at June 30 are $3.600. B) Insurance premiums expired during the year are $5,700. (C) Depreciation of laundry equipment during the year is $6,500. (D) Wages accrued but not paid at June 30 are $1,100. Instructions 1. For each account listed in the unadjusted trial balance, enter the balance in a T account. Identify the balance as June 30 Bal." In addition, add T accounts for Wages Payable, De- preciation Expense, Laundry Supplies Expense, Insurance Expense, and Income Summary 2. (Optional) Enter the unadjusted trial balance on an end-of-period spreadsheet and complete the spreadsheet. Add the accounts listed in part (1) as needed. 3. Journalize and post the adjusting entries. Identify the adjustments by "Adj." and the new balances as "Adj. Bal." 4. Prepare an adjusted trial balance. 5. Prepare an income statement, a retained earnings statement, and a balance sheet. 6. Journalize and post the closing envies. identify the closing entries by "Clos." 7. Prepare a post-closing trial baiance