SNAPPR PHOTOGRAPHY COMP. ADJUSTED TRIAL BALANCE, JANUARY 31,2018
	Dr.	Cr.
CASH	15.030
ACCOUNTS RECEIVABLE	2.500
OFFICE SUPPLIES	2.500
PREPAID RENT	15.000
EQUIPMENT	150.000
ACCOUNTS PAYABLE		55.000
NOTES PAYABLE		42.730
COMMON STOCK		100.000
DIVIDEND	5.000
SERVICE REVENUE		10.600
WAGES EXPENSE	15.000
ELECTRICITY EXPENSE	3.000
GOOGLE FIBER (INTERNET PROVIDER) EXPENSE	300
	208.330	208.330

Instructions :

(a) Post the transactions to ledger

(b) Prepare an income statement for January 31, 2018

(c) Prepare a retained earnings statement for January 31, 2018

(d) Prepare a balance sheet at January 31

(e) Prepare the closing entries using the ledger (choose a different color when closing the accounts, or identify them as closing entry)