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Adjusted Trial Balance Income Statement Owner's Equity Dr. Cr No Account Title Dr. Or Dr. Cr. 101 Cash $ 4,400 106 Accounts receivable 19,228 44,500 $ 17,889 30,000 10,252 2,345 1,745 63,282 153 Trucks 154 Accumulated depreciation-Trucks 183 Land 201 Accounts payable 209 Salaries payable 233 Unearned fees 301 F. Planta, Capital 302 F. Planta. Withdrawals 401 Plumbing fees eamed 611 Depreciation expense-Trucks 622 Salaries expense 640 Rent expense 677 Miscellaneous expenses Totals Net income 15,674 86.000 5,963 40,248 13,072 8,428 S 181.513 $ 181,513 0 0 0 0 Totals $ 0 $ 0 $ 0 $ 0 1 of 6 Next > Exercise 4-6 Completing the income statement columns and preparing closing entries LO P1, P- These Income Statement columns from a 10-column work sheet are for Brown's Bike Rental Company Debit Credit 141,000 Account Title Rent earned Salaries expense Insurance expense Office supplies expense Bike repair expense Depreciation expense-Bikes 62,604 8,883 20,727 4,371 26,931 (1) Determine the amount that should be entered on the net income line of the work sheet. (2) Prepare the company's closing entries. The owner, H. Brown, did not make any withdrawals this period, Complete this question by entering your answers in the tabs below. Required 1 Required 2 Determine the amount that should be entered on the net income line of the work sheet. Credit Debit $ 5,800 16,500 2,000 160,000 $ 32,960 75,000 Account Title Cash Accounts receivable office supplies Trucks Accumulated depreciation-Trucks Land Accounts payable Interest payable Long-term notes payable K. Wilson, Capital K. Wilson, Withdrawals Trucking fees earned Depreciation expense-Trucks Salaries expense office supplies expense Repairs expense Trucks Totals 9,800 3,000 52,000 162, 122 19,000 119, 500 21, 259 56, 046 13,500 10, 277 $379, 382 $379, 382 The K Wilson, Capital account balance was $162122 at December 31 of the (1) Prepare the income statement for the year ended December 31 (2) Prepare the statement of owner's equity for the year ended December 31.