The account balances appearing on the trial balance (below) were taken from the general ledger of for Mandy Company as at 31st December 2014		Mandy Company
Additional information for the month of September which has not yet been recorded in the accounts is as follows:		Trial balance as at 31st December 2014
(a) A physical count of supplies indicates $600 on hand at December 31.						Adjusted		Income Statement
(b)The amount of insurance that expired in December 31.was $500.		Trial Balance		Adjustments		Trial Balance				Balance Sheet
(c)Depreciation on equipment for December 31 was $1400.	Account Titles	Debit	Credit	Debit	Credit	Debit	Credit	Debit	Credit	Debit	Credit
(d)Rent owed for the month December was $2000 but will not be paid until January 2015.	Cash	9,000
(e)Service revenue earned in the month of December is $ 1,300	Supplies	3,300
Instructions	Prepaid Insurance	6,600
Using the above information, complete the worksheet . In sheet 2 (named Financial statements) prepare (a) Income statement, (b) Statement of Equity, and ( c) Balance sheet of Mandy company	Equipment	72,000
	Accum. Depreciation Equipment
			13,500
	Accounts Payable		7,200
	Notes Payable		12,000
	Owners Capital		45,900
	Owners Drawings	14,200
	Service Revenue		20,700
	Unearned Service Revenue		7,000
	Utilities Expense	1200
	Totals	106,300	106,300
	Supplies Expense
	Insurance Expense
	Depreciation Expense
	Rent Expense
	Rent Payable
	Totals
	Net Income
	Totals