The Accounting Cycle Reece Financial Services Co., which specializes in appliance repair services, is owned and operated by Joni Reece. Reece Financial Services' accounting clerk prepared the following unadjusted trial balance (attached) at July 31, 2019. The following data has been made available to make the year-end adjustments: (a) Depreciation of building for the year, $6,400 (b) Depreciation of equipment for the year, $2,800 (c) Accrued salaries and wages at July 31,$900. (d) Unexpired insurance at July 31,$1,500. (e) Fees earned and unbilled on July 31,$10,200 (f) Supplies on hand at July 31,$625 (g) Rent unearned at July 31,$300 Required: 1. Complete the 10-column worksheet preparing the adjusted trial balance, income statement and balance sheet. 2. Using the journal, prepare adjusting entries and closing entries