The following is the adjusted trial balance for The Buckeye Shop:

The Buckeye Shop

Adjusted Trial Balance

December 31, 2012

Cash $6,300

Accounts Receivable 9,900

Supplies 2,300

Prepaid Rent 1,600

Office Furniture 37,700

Accumulated Depreciation Office Furniture $4,800

Accounts Payable 9,500

Unearned Service Revenue 600

Jimmy Tressel, Capital 31,000

Jimmy Tressel, Withdrawals 29,000

Service Revenue 106,000

Depreciation Expense Office Furniture 2,300

Salary Expense 39,900

Rent Expense 17,400

Utilities Expense 2,600

Supplies Expense 2,900

$151,900 $151,900

Required: Prepare the income statement, statement of owners equity, balance sheet, closing entries, and a post-closing trial balance for the Buckeye Shop for the year ended December 31, 2012.