Question P4-A-4 in the Accounting principles, vol 1, seventh canadian edition by weygand, kieso, kimmel, trenholm, warren and novak; The following is elbow cycle repair shop's trail balance at january 31, 2017, the company's fiscal year end: availbale in the attached image are all the questions at the bottom where it says instructions; please do the questions from a to d and the trial balance is present in the picture.

P4-4A The following is Elbow Cycle Repair Shop's trial balance at January 31, 2017, the company's fiscal yea ELBOW CYCLE REPAIR SHOP Trial Balance January 31, 2017 Debit Credit $ 3,200 6,630 6,420 5,240 50,000 190,000 Cash Accounts receivable Prepaid insurance Supplies Land Building Accumulated depreciation-building Equipment Accumulated depreciation-equipment Accounts payable Unearned revenue Mortgage payable H. Dude, capital H. Dude, drawings Service revenue Salaries expense Utilities expense Interest expense $11,000 27,000 4,500 6,400 21,950 182,000 61,000 101,100 235,550 115,200 12,000 5,610 $522,400 $522,400 Additional information: 1. The 12-month insurance policy was purchased on June 1, 2016. 2. A physical count of supplies shows $1,310 on hand on January 31, 2017. 3. The building has an estimated useful life of 50 years. The equipment has an estimated useful life of 9 years 4, The mortgage payable has a 5% interest rate. Interest is paid on the first day of each month for the previous month's interest. 5. By January 31, 2017, $1,300 of the unearned revenue has been earned. 6. During the next fiscal year, $4,500 of the mortgage payable is to be paid. Instructions (a) Prepare the adjusting entries. (b) Prepare an adjusted trial balance. (e) Prepare an income statement, statement of owner's equity, and classified balance sheet. The owner, Hent Dude, invested $5,000 cash in the business on November 17, 2016. (The investment has been recorded alu is included in the capital account). (d) Prepare the closing entries