Pluto Inc. is a company which provides legal consulting services. The unadjusted trial balance data on September 30, 2023 were as follows: Cash Pluto Inc. Unadjusted Trial Balance September 30, 2023 (In S) Debit Accounts Receivable Supplies Prepaid Advertising Prepaid Insurance Office Equipment Acc. Depreciation - Office Equipment Office Building Ace. Depreciation - Office Building Vehicle Acc. Depreciation - Vehicle Accounts Payable Unearned Service Revenue Notes Payable Owner's Capital Owner's Drawings Service Revenue Salaries and Wages Expense Utilities Expense 112,650 31,080 12,625 42,750 44,950 47,690 87,600 47,850 19,345 28,450 27,220 Credit 18,300 40,650 21,340 30,900 38,700 46,020 214,250 127,600 Rent Expense Miscellaneous Expense Total 19,400 16,150 537,760 537,760 Additional information: 1. 70% of Pluto Inc's prepaid advertising stock has not been used. 2. The physical count shows $9,800 of supplies were on hand on September 30, 2023. 3. For the month, depreciation expenses for office equipment, office building, and vehicle, respectively were $3,300; $8,765; and $6,320. 4. The interest of $3,400 on the notes payable needs to be recognized. 5. During September, one-fifth of the insurance has been used. Instructions: 1. Prepare a worksheet for September 30, 2023! 2. Prepare a Statement of Profit or Loss, Statement of Changes in Equity, and Statement of Financial Position for September 30, 2023 assuming that Pluto Inc. did not make any investment during the month! 3. Prepare the closing entries for September 30, 2023!