The following trial balance and additional data are related to W en Teng Distributing Company. Wen Teng Company Trial Balance as at December 31, 1993 Additional Data at December 31, 1993: a) Supplies used during the year $2580. b) Prepaid rent in force, \$1 000 c) Unearned sales revenue still not earned, $2400. The company expects to earn this amount during the next few months. d) Depreciation. The furniture and fixtures' estimated useful life is 10 years, and they are expected to be worthless when they are retired from service. e) Accrued salaries, \$1300. f) Accrued interest expense, $600. g) Inventory on hand, $65800. Required: i) Adjusting journal entries ii) Accounting worksheet. iii) A multi-step income statement, statement of owner's equity and a balance sheet. iv) Prepare the necessary closing entries