The trial balance. Contains the following accounts at September 30, 2015.

Account Title	Debit	Credit
Cash	29,200
Accounts Receivable	82,000
Inventory	105,000
Prepaid Rent	30,000
Supplies	8,600
Office Equipment	225,000
Accumulated Amortization- Office Equipment		86,000
Equipment	128,000
Accumulated Amortization- Equipment		39,000
Notes Payable		85,000
Accounts Payable		78,500
Unearned Revenue		5,000
Salaries Payable
LMNOP, Capital		365,000
LMNOP, Withdrawal	2,000
Sales		926,000
Cost of Goods Sold	611,500
Salaries Expense	150,000
Advertising Expense	46,400
Telephone Expense	24,000
Repair Expense	32,100
Delivery Expense	46,700
Rent Expense	64,000
Total	1,584,500	1,584,500

1) Store supplies on had totalled $5,500.00

2) Depreciation is $40,000 on the office equipment and $30,000 on the other equipment

3) Interest of $8,000 is accrued on notes payable at September 30, 2015.

4) September 30 is a Wednesday. Weekly salary is $12,500 and was last paid on Friday September 25. The work week is Monday-Friday.

5) The landlord required rent to be paid 5 months in advance as of June 1, 2015. 6) The unearned revenue was for work paid for in advance and to be completed by August 31. The deadline was met.

require

1, Prepare any necessary adjusting entries

2, Prepare and Adjusted Trail Balance

3, Prepare the closing enteries