Shore Salaries Expense insurance Expense Office Supplies Expense (a) 480 (b) 1,260 (c) 2,800 (d) 4,400 Depreciation Expense-Office Equipment Expense- Store Equipment (e) 1.440 10,380 Salaries Payable 10,380 1. Prepare the adjusting entries. 2. Where required, prepare appropriate reversing entries 4S Preparation of Closing Entries from the Work Sheet EZA. The items that follow are from the Income Statement columns of Winter's Shop's work sheet for the vear ended December 31, 2014. Prepare journal en close the entries to The owner, o slse the revenue, expense, Income Summary, and Withdrawals accountThe A. Winter, withdrew S2,500 during the year. Income Statement Debit Account Name Repair Revenue Wages Expense Credit 12,810 4,055 600 2,130 458 672 7.915 4,895 12,810 Rent Expense Supplies Expense Insurance Expense Depreciation Expense-Repair Equipment 12,810 Net Income 12,810 Lo4,5 Adjusting Entries and Preparation of a Balance Sheet E8A. In the partial work sheet for K. Joe Company that follows, the Trial Balance and Income Statement columns have been completed. All amounts are in dollars