Problem 4-3A Prepare work sheet, adjusting entries, and closing entries (L.O. 2, 4) The following trial balance and additional data are for Ramon Data Processing Company: The prepaid rent is for the period January 1, 2012, to December 31, 2013. The equipment is expected to last 10 years with no salvage value. The prepaid insurance was for the period April 1, 2012, to March 31, 2013. Accrued commissions payable total $3,000 at December 31. Prepare a 12-column work sheet for the year ended December 31, 2012. You need not include account numbers or explanations of adjustments. Prepare the adjusting journal entries. Prepare the closing journal entries