prepare any necessary closing entries

Change account title from Dividends to Dividends Declared

Insert Formulas Data Review View Home P18 Page Layout fx T N m i v Dr. H 2 . Cooke Company Worksheet For the Month Ended September 30, 2020 Trial Balance Adjusted Trial Balance Account Titles Dr. Cash 37,400 37,400 Supplies 18,600 4,200 Prepaid Insurance 31,900 3,900 0 Land 80,000 80,000 Equipment 120,000 120,000 2 Accumulated Depreciation Equipment 36,200 42,000 3 Accounts Payable 14,600 14,600 4 Unearned Service Revenue 2,700 700 Mortgage Payable 50,000 50,000 6 Common Stock 107,700 107,700 7 Retained Earnings, Sept. 1, 2020 2,000 2,000 8 Dividends 14,000 14,000 9 Service Revenue 278,500 280,500 Co Salaries and Wages Expense 109,000 109,000 -1 Maintenance and Repairs Expense 30,500 30,500 -2 Advertising Expense 9,400 9,400 3 Utilities Expenses 16,900 16,900 24 Property Tax Expense 18,000 21,000 5 Interest Expense 6,000 12,000 Totals 491,700 491,700 -7 Insurance Expense 28,000 -8 Supplies Expense 14,400 Interest Payable 6,000 Depreciation Expense 5,800 #1 Property Taxes Payable 3,000 2 Totals 506,500 506,500