the trial Balance of Data Link's, inc., at September 30, follows:

Additional information at September 30, 2011:

Requirements

R1. Complete Data Links work sheet for the month ended September 30, 2011. R2. How much was net income for September?

Data Link
Work Sheet
Month Ended September 30, 2011
ACCOUNT TITLE	TRIAL BALANCE		ADJUSTMENTS		ADJUSTED TRIAL BALANCE		INCOME STATEMENT				BALANCE SHEET
	DEBIT	CREDIT	DEBIT	CREDIT	DEBIT	CREDIT		DEBIT		CREDIT		DEBIT		CREDIT
Cash	3,700				3700						3700
Accounts receivable	3,500		400		3900						3900
Prepaid rent	1,700			500	1200						1200
Supplies	3,600			300	3300						3300
Equipment	32,400				32400						32400
Accumulated depreciation		1,700		700		2400							2400
Accounts payable		5,400				5400							5400
Salary payable				500		500							500
Common Stock		15,900				15900							15900
Retained earnings		18,500				18500							18500
Dividends	2,200				2200						2200
Service revenue		8,400		400		8800			8800
Depreciation expense			700				700
Salary expense	2,300		500				2800
Rent expense			500				500
Utilities expense	500						500
Supplies expense			300				300
	49,900	49,900	2,400	2,400	51,500	51,500	4,800		8,800		46,700		42,700
Net income							4,000						4,000
							8,800		8,800		46,700		46,700

R2

Net income:

13. Use your answer from problem #12.

Requirement

R1. Journalize Data Links adjusting and closing entries at September 30, 2011.

Journal
DATE		ACCOUNTS AND EXPLANATIONS	POST. REF.	DEBIT	CREDIT
R1.		Adjusting Entries
Sept	30	Account Receivable		3900
		Service Revenue			8800
	30	Depreciation Expense		700
		Accumulated Depreciation			2400
	30	Salary Expense		2800
		Salary Payable			500
	30	Rent Expense		500
		Prepaid Rent			1200
	30	Supplies Expense		300
		Supplies			3300
R2.		Closing Entries
	30	Service Revenue		8800
		Income Summary			4000
	30	Income Summary
		Depreciation Expense		700
-		Salary Expense		500
		Rent Expense		500
		Utilities Expense		500
		Supplies Expense		300
	30	Income Summary ($8,800 $4,800)		4000
		Retained earnings			18500
		Common stock			15900
	30	Retained earnings		18500
		Dividends

Im not sure all entries are right... please help