Question 2: The following 10-column work sheet contains the adjusted trial balance, income statement, balance sheet and statement of owner's equity for Magic Company as of December 31, 2017. The company also prepared closing entries for the period. Review the worksheet and closing entries below. DEG A H 1 4 No Account Title 5 101 Cash 106 Accounts receivable 7183 Land 201 Accounts payable 9.251 Long-term notes payable 10 301 Magic. Capital 11 302 Magic Withdrawals 12401 Foot earned 13622Salaries expense 14 CSO Ofice supplies expense 15 Totals 16 Net income 17 Totais Unadjusted Trial Balance Adjustments Dr. Cr Dr. CE 13.000 8.000 KA2.000 85.000 10.000 12.000 33.000 75.000 20.000 70.000 (09.000 540001 (b)2.000 8.000 188.000 1.000 12.00 11.000 Adjusted Trisl Balance Dr. Cr. 13.000 17.000 85.000 12000 33.000 75.000 20.000 79.000 56.000 8.000 122.000 190.000 Balance Sheet and Income Statement of Statement Owner's Equity Dr. CE Dr. Ct. 13.000 17.000 85.000 12000 33.000 75.000 20.000 79.000 56,000 8.000 64000 79.000 135.000 120000 0001 157000 72.000 72000 15.000 135.000 79,000 15,000 Closing entries: Dec. 31 fges Earned 79,000 Incomo Summary Close revenue occount Dec. 31 Income Summary Magic, Capital 15.000 Close Income Summary Required: 1. Determine the missing closing entries 2. Using the financial statements in the worksheet above, Create the missing closing entries. Question 3: Sea Shell company completed steps 1-6 during the accounting cycle. The company also prepared a worksheet (shown below). Review the worksheet and complete the following 1. Determine what sections of the worksheet are missing (if any) 2. Using the Spreadsheet included below, create the missing sections