Prepare a retained earning statement, income statement, balance sheet, closing journal, closing ledger, and closing trail balance sheet.

Three Oaks Miniature Golf and Driving Range Inc. was opened on September 1, 2021. These selected these event and transaction occurred during September
9/1	Stockholders invested $50,000 cash in the business
	in exchange for 5,000 shares of common stock of the corporation,
	at $1 par value.
9/3	Purchased Andy's Golf Land for $38,000 cash. The price
	consists of land $23,000, building $9,000, and equipment
	$6,000
9/5	Advertised the opening of the driving range and miniature golf
	course, paying advertising expense of $1,600 cash.
9/6	Purchased supplies for cash, $900.
9/6	Received a $15,000 advance on a short term bank note
	payable.
9/7	Paid cash $2,400 for a 1-year insurance policy.
9/10	Purchased golf clubs and other equipment for $4,800 from
	Golden Bear Company, payable in 30 days.
9/17	Received golf fess of $1,700 in cash from customers for golf
	fees earned.
9/19	Sold 100 coupon books for $25 each in cash. Each book
	contains ten coupons that enables the holder to play
	one round of miniature golf or to hit one bucket of golf balls.
	**100 books * 10 coupons = 1,000 coupons
9/25	Paid a $500 cash dividend.
9/26	Paid salaries of $700
9/27	Paid Golden Bear Company in full for equipment purchased
	on September 10th.
9/30	Received $800 in cash from customers for golf fees earned.
9/30	Billed the local Knights of Columbus Club for golf outing
	that took place on 9/29, $1,200.
9/30	Received a utilities invoice for $600 for the month of September, due
	October 15th.

Adjusting entries as of 9/30

1.Depreciation using the straight-line method, full month:

a. 9/3 Equipment has a useful life of 5 years; no salvage.

b. 9/3 Building has a useful life of 10 years; 600 salvage.

c. 9/10 Equipment has a useful life of 5 years; no salvage

T2.he note payable is a 90-day note given to the bank September 6, 2021 and

bearing interest at 8% (use 360 days for denominator to compute prorated interest for the month).

Prorate interest for the month.

3.50 coupons were redeemed during September for either a round of miniature

golf, or for a bucket of balls.

4.Salaries accrued but unpaid were $375.

5.Of the supplies purchased on 9/6, 1/3 had been used.

6.One month of insurance had expired.

7.Three Oaks will need to bill for a birthday party held on 9/30 for $300.

8.Maintenance expense for the month of September is estimated to be $975.