The balances in the ledger of Good Landscape Services as of January 31, 2014 before adjustments are as follows:

Cash	$ 6,750		Retained Earnings	$22,925
Supplies	3,900		Dividends	3,425
Prepaid Insurance	8,400		Service Revenue	56,300
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, $900; insurance expired for January, $1,100; depreciation on equipment for January, $1,600; salaries accrued, January 31, $1,650.

(a)	Prepare a ten-column work sheet for Good Landscape Services for January, 2014.
(b)	On the basis of the work sheet in (a), present the financial statements in good order note that the balance sheet should be classified.
(c)	On the basis of the work sheet in (a), journalize the closing entries as of January 31, 2014.