The balances in the ledger of Landscape Services as of December 31, 2016 before adjustments are as follows:

Cash -debit	$ 14,500	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 Supplies Expense Depreciation Expense Insurance Expense	26,600 0 0 0
Accumulated		Rent Expense - debit	5,000
Depreciation credit Salaries Payable	20,200 0	Miscellaneous Expense - debit	1,900

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 , 2016.

Part 2

On thOn the basis of the adjustment data in the work sheet, journalize the adjusting entries.

Part 3

On thOn the basis of the data in the work sheet, journalize the closing entries.