PR 4-3A T accounts, adjusting entries, financial statements, and closing entries; optional end-of-period spreadsheet OBJ. 2, 3 The unadjusted trial balance of Epicenter Laundry at June 30, 2019, the end of the fiscal year, follows: Epicenter Laundry Unadjusted Trial Balance June 30, 2019 Cash.... Laundry Supplies Prepaid Insurance. Laundry Equipment... Accumulated Depreciation Accounts Payable.. Sophie Perez, Capital.. Sophie Perez, Drawing Laundry Revenue Wages Expense. Rent Expense... Utilities Expense. Miscellaneous Expense.. Debit Balances Credit Balances 11,000 21,500 9,600 232,600 125,400 11,800 105,600 10,000 232,200 125,200 40,000 19,700 5,400 475,000 475,000 (Continued) The data needed to determine year-end adjustments are as follows: a. 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 ac- count. Identify the balance as "June 30 Bal." In addition, add T accounts for Wages Payable, Depreciation Expense, Laundry Supplies Expense, and Insurance Expense. 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 as "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 balance sheet. 6. Journalize and post the closing entries. Identify the closing entries as "Clos." 7. Prepare a post-closing trial balance.