Required: A Using the above, already adjusted balances, prepare the adjusted trial balance and enter the missing figure. B Prepare the Closing Journal in proper form, and also show the closing entries on the work sheet above. C Prepare the income smmary and post-closing trial balance, on the above worksheet. . D Prepare a multi-step income statement, in proper form, for period ended 3/31/2021. The costs are of two categories, direct or shared. Direct expenses will be posted in whole, to either of the two categories. Distribution of the following shared costs between selling and administration are as follows: Salaries/wages 20:80; Insurance, and Supplies 50:50; Rent 60:40; Notes interest 70:30. E Prepare the Statement of Retained Earnings and the Classified Balance Sheet for the company, as at 3/31/2021.

Cash $ 28,600 Accounts receivable $ 31,450 Merchandise inventory $ 17,380 Supplies $ 2,750 Prepaid insurance $ 1,200 Store equipment $ 43,500 Accumulated Depr. - Stores equip.$ 13,100 Manufacturing equipment $ 75,750 Accumulated Depr. - Office equip.$ 11,485 Accounts payable $ 12,500 Unearned revenue $ 30,000 Salaries payable $ 8,750 Notes payable $ 45,000 Notes interest payable $ 1,645 Common stock ? Retained earnings (cr.) $ 23,229 Dividends paid $ 18,000 Sales $ 234,025 Sales discount $ 5,600 Sales returns/allowances $ 4,228 Cost of sales $ 94,320 Depreciation expense-Stores equip$ 3,950 Depreciation expense-Office equip$ 2,377 Sales commission expense $ 19,350 Sales delivery expenses $ 5,208 Salaries expense $ 35,300 Insurance expense $ 3,600 Rent expense $ 28,000 Supplies expense. $ 11,120 Advertising exp $ 9,406 Notes interest expense $ 1,645