ROCKY COMPANY INC. Worksheet For the Year Ended December 31, 2018 Unadjusted Trial Balance No. Account Titles Dr. 101 Cash 10,000 112 Accounts Receivable 10,800 126 Supplies 1,500 130 Prepaid Insurance 2,000 151 Office Equipment 24,000 152 Accumulated Depreciation Office Equipment 5,600 200 Notes Payable 15,000 201 Accounts Payable 6,100 212 Salaries Payable 2,400 230 Interest Payable 600 311 Common Stock 11,900 320 Retained Earnings 5,800 332 Dividends 7,000 400 Service Revenue 61,000 610 Advertising Expense 8,400 631 Supplies Expense 4,000 711 Depreciation Expense 5,600 722 Insurance Expense 3,500 726 Salaries Expense 31,000 905 Interest Expense 600 Totals XXXXX XXXXX Other Data: Supplies on hand on 31 Dec 2018 is 600 Prepaid Insurance 2000 is for two years starting from 1 January 2018 to 31 Dec 2019. Depreciation Expense 2000 for equipmnt is still not recorded yet. Instructions (a) Complete the 10 column worksheet (b) Prepare an income statement, a retained earnings statement, and a classified balance sheet. (Note: $9,000 of the notes payable become due in 2019.) (c) Prepare the closing entries. Use J14 for the journal page. (d) Post the closing entries. Use the three-column form of account. Income Summary is No. 350. (e) Prepare a post-closing trial balance