PR 4-3A T accounts, adjusting entries, financial statements, and closing entries; optional end-of-period spreadsheet OB). 2, 3 The unadjusted trial balance of Episentrum Laundry at June 30, 2016, the end of the fiscal year, follows: The data needed to determine year-end adjustments are as follows: a. Laundry supplies on hand at June 30 are Rp3,600,000. b. Insurance premiums expired during the year are Rp5,700,000. c. Depreciation of laundry equipment during the year is Rp6,500,000. d. Wages accrued but not paid at June 30 are Rp1,100,000. Instructions 1. For each account listed in the unadjusted trial balance, enter the balance in a T account. Identify the balance as "June 30Bal." In addition, add T accounts for Wages Payable, Depreciation 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 statement of owner's equity (no additional investments were made during the year), and a statement of financial position. 6. Journalize and post the closing entries. Identify the closing entries by "Clos." 7. Prepare a post-closing trial balance