The first and second is the same document just made it clear the one with the instructions is the 3rd one

Problem #3 The adjusted trial balance columns of the worksheet for Company, owned by Meteor and Blue, are as follows. Meteor and Blue's COMPANY Worksheet For the Year Ended December 31,2018 Trial Balance Dr. 5,300 10,800 1,500 2,000 27,000 Cr. 101 112 126 130 157 158 200 201 Cash Accounts Receivable Supplies Prepaid Insurance Equipment Accumulated Depreciation Notes Payable Accounts Payable Salaries and Wages 5,600 15,000 6,100 2,400 212 Payable Interest Payable Owner's Capital Owner's Drawing 600 230 301 306 13,000 7,000 For the Year Ended December 31, 2018 Trial Balance Dr. 5,300 10,800 1,500 2,000 27,000 Cr. 101 112 126 130 157 158 200 201 212 Cash Accounts Receivable Supplies Prepaid Insurance Equipment Accumulated Depreciation Notes Payable Accounts Payable Salaries and Wages 5,600 15,000 6,100 2,400 230 301 306 400 610 631 Payable Interest Payable Owner's Capital Owner's Drawing Service Revenue Advertising Expense Supplies Expense 600 13,000 7,000 61,000 8,400 4,000 Depreciation Expense Insurance Expense Salaries and Wages 5,600 3,500 28,000 722 726 Expense Interest Expense 103,700 905 600 Totals 103,700 Instructions (a) Complete the worksheet by extending the balances to the financial statement columns. (b) Prepare an income statement, owner's equity statement, and a balance sheet. (Note: $5,000 of the notes payable become due in 2019.) D. Thao did not make any additional investments in the business during the year. (c) Prepare the closing entries