The following information applies to the questions displayed below.) Mint Cleaning Inc. prepared the following unadjusted trial balance at the end of its second year of operations ending December 31. Debit $ 44 Credit Account Titles Cash Accounts Receivable Prepaid Insurance Equipment Accumulated Depreciation Accounts Payable Common Stock Retained Earnings Sales Revenue Insurance Expense Salaries and Wages Expense Supplies Expense $ 205 $205 Other data not yet recorded at December 31: a. Insurance expired during the year, $5. b. Depreciation expense for the year, $4. c. Wages payable, $7. d. Income tax expense, $9. 3. By what amount would net income have been understated or overstated had the adjusting journal entries not been recorded? Net income by Required: Using the above adjusted balances, prepare a statement of retained earnings. MINT CLEANING INC. Statement of Retained Earnings Beginning Balance January 1 Ending Balance December 31 Required: Using the above adjusted balances, prepare a classified balance sheet for 2015. (Amounts to be deducted should be indicated by a minus sign.) MINT CLEANING INC Balance Sheet Required: Using the above adjusted balances, prepare the closing journal entry as of December 31. (If no entry is required for a transaction/event, select "No Journal Entry Required in the first account field.) View transaction list Journal entry worksheet Record the closing entry for the above data. Note: Enter debits before credits. Transaction General Journal Debit Credit Record entry Clear entry View general journal