these are the spreed sheets to help with the problem

  

 
 

.
 
 

Chapter 4 The following is an unadjusted trial balance (before any adjustments have been made) for Garcia, Inc. at December 31 of the current year: Account Titles Debit Credit Cash Accounts Receivable 42,000 11,600 900 Supplies Prepaid Insurance Service Vehicles Accumulated Depreciation Other Assets Accounts Payable Wages Payable Income Taxes Payable Note Payable (3 years) Common Stock (5,000 shares outstanding) Additional Paid-in-Capital Retained Earnings Service Revenue Remaining Expenses Income Tax Expense 800 19,000 9,200 8,300 3,000 17,000 400 19,000 6,000 61,360 33,360 Totals 115,960 115,960 Additional information not yet recorded: a) The supplies count at year-end reflected $300 remaining supplies on hand (unused). b) Insurance expired during the year: $800. c) Depreciation expense for the year: $3,700. d) Wages carned by employees not yet paid at year-end: S640. c) Income tax expense incurred but unpaid at year-end: $5,540. Required 1. Record the adjusting entries listed above, post to general ledger accounts, and prepare an adjusted trial balance. 2. Compare your balances with those on the given income statement, retained carnings statement, and balance sheet for December 31. 3. Record closing entries for the year, post to general ledger accounts, and prepare a post-closing trial balance.