The balances in the ledger of Landscape Services as of December 31, 2020 before adjustments are as follows: Cash-debit $ 24,500 Tim Welch, Capital - credit $33,050 Supplies - debit 4,150 Tim Welch, Drawing - debit 2,900 Prepaid Insurance - debit 8,700 Service Revenue - credit 52,500 Equipment - debit 42,000 Salary Expense - debit 26,600 Supplies Expense 0 Depreciation Expense 0 Insurance Expense 0 Accumulated Rent Expense - debit 5,000 Depreciation - credit 30,200 Miscellaneous Expense - debit 1,900 Salaries Payable 0 Adjustment data are as follows: supplies on hand. December 31, $1,000; insurance expired for December, $900; depreciation on equipment for December, $1,500; salaries accrued. December 31, $1,000 (a) Prepare a ten-column work sheet for Landscape Services for December 31, 2020. Part 2 5 Points On the basis of the adjustment data in the work sheet, journalize the adjusting entries. Part 3 5 Points On the basis of the data in the work sheet, journalize the closing entries