Requirement 1. Complete the worksheet for Boston Veterinary Hospital. Complete the worksheet by preparing the Income Statement and Balance Sheet columns. Be sure to calculate the total debits and credits in each ste Requirement 2. Prepare the closing entries. (Record debits first, then credits. Select the explanation on the last line of the journal entry table.) Start by closing revenues. \begin{tabular}{|c|c|c|c|c|c|c|c|c|c|c|c|c|c|} \hline & A & B & C & D & E & F & G & H & 1 & J & K & L & M \\ \hline 1 & \multicolumn{13}{|c|}{ Boston Veterinary Hospital } \\ \hline 2 & \multicolumn{13}{|c|}{ Worksheet } \\ \hline 3 & \multicolumn{13}{|c|}{ December 31, 2024} \\ \hline 4 & & \multicolumn{2}{|c|}{ Unadjusted Trial Balance } & \multicolumn{4}{|c|}{ Adjustments } & \multicolumn{2}{|c|}{ Adjusted Trial Balance } & \multicolumn{2}{|c|}{ Income Statement } & \multicolumn{2}{|c|}{ Balance Sheet } \\ \hline 5 & Account Names & Debit & Credit & & Debit & & redit & Debit & Credit & Debit & Credit & Debit & Credit \\ \hline 6 & Cash & 27,100 & & & & & & $27,100 & & & & & \\ \hline 7 & Accounts Receivable & 9,700 & & (f) & $1,600 & & & 11,300 & & & & & \\ \hline 8 & Office Supplies & 1,400 & & & & (b) & $250 & 1,150 & & & & & \\ \hline 9 & Prepaid Rent & 13,000 & & & & (a) & 450 & 12,550 & & & & & \\ \hline 10 & Equipment & 28,000 & & & & & & 28,000 & & & & & \\ \hline 11 & \begin{tabular}{l} Accumulated Depreciation- \\ Equipment \end{tabular} & & & & & (c) & 1,200 & & 1,200 & & & & \\ \hline 12 & Accounts Payable & & 5,000 & & & & & & 5,000 & & & & \\ \hline 13 & Utilities Payable & & 330 & & & & & & 330 & & & & \\ \hline 14 & Salaries Payable & & & & & (e) & 1,575 & & 1,575 & & & & \\ \hline 15 & Unearned Revenue & & 8,500 & (d) & 1,100 & & & & 7,400 & & & & \\ \hline 16 & Common Stock & & 36,000 & & & & & & 36,000 & & & & \\ \hline 17 & Retained Earnings & & 58,370 & & & & & & 58,370 & & & & \\ \hline 18 & Dividends & 19,000 & & & & & & 19,000 & & & & & \\ \hline 19 & Service Revenue & & 35,000 & & & (d,f) & 2,700 & & 37,700 & & & & \\ \hline 20 & Rent Expense & 22,000 & & (a) & 450 & & & 22,450 & & & & & \\ \hline 21 & Salaries Expense & 15,000 & & (e) & 1,575 & & & 16,575 & & & & & \\ \hline 22 & Supplies Expense & & & (b) & 250 & & & 250 & & & & & \\ \hline 23 & Utilities Expense & 8,000 & & & & & & 8,000 & & & & & \\ \hline 24 & Depreciation Expense-Equipment & & & (c) & 1,200 & & & 1,200 & & & & & \\ \hline 25 & Total & & $ & & $6,175 & & $6,175 & & $147,575 & & & & \\ \hline \end{tabular} Close expenses for the period. \begin{tabular}{|c|c|c|} \hline \multicolumn{3}{|c|}{\begin{tabular}{c} Boston Veterinary Hospital \\ Post-Closing Trial Balance \\ December 31, 2024 \end{tabular}} \\ \hline & \multicolumn{2}{|c|}{ Balance } \\ \hline Account Title & Debit & Credit \\ \hline \multicolumn{3}{|l|}{ Cash } \\ \hline \multicolumn{3}{|l|}{ Accounts Receivable } \\ \hline \multicolumn{3}{|l|}{ Office Supplies } \\ \hline \multicolumn{3}{|l|}{ Prepaid Rent } \\ \hline \multicolumn{3}{|l|}{ Equipment } \\ \hline \multicolumn{3}{|c|}{ Accumulated Depreciation-Equipment } \\ \hline \multicolumn{3}{|l|}{ Accounts Payable } \\ \hline \multicolumn{3}{|l|}{ Utilities Payable } \\ \hline \multicolumn{3}{|l|}{ Salaries Payable } \\ \hline \multicolumn{3}{|l|}{ Unearned Revenue } \\ \hline \multicolumn{3}{|l|}{ Common Stock } \\ \hline \multicolumn{3}{|l|}{ Retained Earnings } \\ \hline Total & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|c|c|c|c|c|c|c|} \hline & A & B & C & D & E & F & G & H & 1 & J & K & L & M \\ \hline 1 & \multicolumn{13}{|c|}{ Boston Veterinary Hospital } \\ \hline 2 & \multicolumn{13}{|c|}{ Worksheet } \\ \hline 3 & \multicolumn{13}{|c|}{ December 31, 2024} \\ \hline 4 & & \multicolumn{2}{|c|}{ Unadjusted Trial Balance } & \multicolumn{4}{|c|}{ Adjustments } & \multicolumn{2}{|c|}{ Adjusted Trial Balance } & \multicolumn{2}{|c|}{ Income Statement } & \multicolumn{2}{|c|}{ Balance Sheet } \\ \hline 5 & Account Names & Debit & Credit & & Debit & & redit & Debit & Credit & Debit & Credit & Debit & Credit \\ \hline 6 & Cash & 27,100 & & & & & & $27,100 & & & & & \\ \hline 7 & Accounts Receivable & 9,700 & & (f) & $1,600 & & & 11,300 & & & & & \\ \hline 8 & Office Supplies & 1,400 & & & & (b) & $250 & 1,150 & & & & & \\ \hline 9 & Prepaid Rent & 13,000 & & & & (a) & 450 & 12,550 & & & & & \\ \hline 10 & Equipment & 28,000 & & & & & & 28,000 & & & & & \\ \hline 11 & \begin{tabular}{l} Accumulated Depreciation- \\ Equipment \end{tabular} & & & & & (c) & 1,200 & & 1,200 & & & & \\ \hline 12 & Accounts Payable & & 5,000 & & & & & & 5,000 & & & & \\ \hline 13 & Utilities Payable & & 330 & & & & & & 330 & & & & \\ \hline 14 & Salaries Payable & & & & & (e) & 1,575 & & 1,575 & & & & \\ \hline 15 & Unearned Revenue & & 8,500 & (d) & 1,100 & & & & 7,400 & & & & \\ \hline 16 & Common Stock & & 36,000 & & & & & & 36,000 & & & & \\ \hline 17 & Retained Earnings & & 58,370 & & & & & & 58,370 & & & & \\ \hline 18 & Dividends & 19,000 & & & & & & 19,000 & & & & & \\ \hline 19 & Service Revenue & & 35,000 & & & (d,f) & 2,700 & & 37,700 & & & & \\ \hline 20 & Rent Expense & 22,000 & & (a) & 450 & & & 22,450 & & & & & \\ \hline 21 & Salaries Expense & 15,000 & & (e) & 1,575 & & & 16,575 & & & & & \\ \hline 22 & Supplies Expense & & & (b) & 250 & & & 250 & & & & & \\ \hline 23 & Utilities Expense & 8,000 & & & & & & 8,000 & & & & & \\ \hline 24 & Depreciation Expense-Equipment & & & (c) & 1,200 & & & 1,200 & & & & & \\ \hline 25 & Total & & $ & & $6,175 & & $6,175 & & $147,575 & & & & \\ \hline \end{tabular} Requirement 1. Complete the worksheet for Boston Veterinary Hospital. Complete the worksheet by preparing the Income Statement and Balance Sheet columns. Be sure to calculate the total debits and credits in each ste Requirement 2. Prepare the closing entries. (Record debits first, then credits. Select the explanation on the last line of the journal entry table.) Start by closing revenues. Close expenses for the period