The balances in the ledger of A Good Company as of January 1, 2017 before adjustments are as follows:

Cash	$ 4,250		Retained Earnings	$13,525
Supplies	3,900		Dividends	3,425
Prepaid Insurance	8,400		Service Revenue	63,200
Equipment	41,750		Salary Expense	24,300
Accumulated Depreciation	9,950		Rent Expense	6,000
Capital Stock	6,850		Miscellaneous Expense	1,500

Adjustment data are as follows: supplies on hand, January 31, 2017 $1,800; insurance expired for January, $1,100; depreciation on equipment for January, $2,500; salaries accrued, January 31, $1,650.

(a)	Prepare a ten-column work sheet for A Good Company for January 31.
(b)	On the basis of the work sheet in (a), present the following in good order: (1) income statement, (2) retained earnings statement (no additional investments were made during the month), and (3) classified balance sheet.
(c)	On the basis of the work sheet in (a), journalize the closing entries as of January 31.