The trial balance of LMNOP Company Inc. 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
Interest Payable
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
Interest Expense
Total	1,5824,500	1,584,500

The following information is made available to you the accountant:

Store supplies on had totalled $3,100.

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

Interest of $9,000 is accrued on notes payable at September 30, 2015.

September 30 is a Wednesday. Weekly salary is $7,500 and was last paid on Friday September 25. The work week is Monday-Friday.

The landlord required rent to be paid 6 months in advance as of June 1, 2015.

The unearned revenue was for work paid for in advance and to be completed by August 31. The deadline was met.

1) Required: Prepare any necessary adjusting entries.

Date entry #	Account	Debit	Credit
1
2
3
4
5
6

1) Prepare and Adjusted Trial Balance:

Account Title	Debit	Credit
Cash
Accounts Receivable
Inventory
Prepaid Rent
Supplies
Office Equipment
Accumulated Amortization- Office Equipment
Equipment
Accumulated Amortization- Equipment
Notes Payable
Interest Payable
Accounts Payable
Salary Payable
Unearned Revenue
LMNOP, Capital
LMNOP, Withdrawal
Sales
Cost of Goods Sold
Salaries Expense
Advertising Expense
Telephone Expense
Supplies Expense
Depreciation Expense: Office
Depreciation Expense: Equipment
Repair Expense
Delivery Expense
Rent Expense
Interest Expense
Total

Prepare the Closing Entries

Account	Debit	Credit