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1. Prepare the journal entries, and post to the T-accounts. 2. Prepare an unadjusted trial balance. 3. Prepare the adjusting entries, and post to the T-accounts. 4. Prepare an adjusted trial balance. 5. Prepare the income statement, the statement of owner's equity, and the classified balance sheet in report form. 6. Prepare the closing entries, and post to the T-accounts. 7. Prepare a post-closing trial balance. Cash; Accounts Receivable; Office Supplies; Prepaid Insurance; Land; Equipment; Accumulated Depreciation-Equipment; Accounts Payable; Utilities Payable; Interest Payable; Unearned Revenue; Notes Payable; Walsh, Capital; Walsh, Withdrawals; Income Summary; Service Revenue; Salaries Expense; Rent Expense; Utilities Expense; Advertising Expense; Supplies Expense; Insurance Expense; Interest Expense; and Depreciation Expense-Equipment. Dec. 1 Walsh contributed $60,000 cash to the business in exchange for capital. 1 Purchased $9,000 of equipment paying cash. 1 Paid $2,000 for a eight-month insurance policy starting on December 1. 9 Paid $30,000 cash to purchase land to be used in operations. 10 Purchased office supplies on account, $1,700. 19 Borrowed $27,000 from the bank for business use. Walsh signed a note payable to the bank in the name of the business. The note is due in five years. 22 Paid $2,000 for advertising expenses. 26 Paid $800 on account. 28 The business received a bill for utilities to be paid in January, $180. 28 31 31 The business received a bill for utilities to be paid in January, $180. Revenues earned during the month included $19,500 cash and $3,300 on account. Paid employees' salaries $4,100 and building rent $1,600. Record as a compound entry The business received $980 for auto screening services to be performed next month. Walsh withdrew cash of $5,000. 31 31 a. Office Supplies used during the month, $1,500. b. Depreciation for the month, $150. c. One month insurance has expired. d. Accrued Interest Expense, $40