The unadjusted balances in the general ledger of Roo's Company as of December 31, 2018 before adjustment, are as follows:
Cash	$ 6,750		Capital stock	$ 6,850
Supplies	$ 3,900		Dividends	$ 3,425
Prepaid Insurance	$ 8,400		Service Revenue	$ 56,300
Equipment	$ 41,750		Salary Expense	$ 24,300
Retained Earnings	$ 22,925		Rent Expense	$ 6,000
Accumulated Depreciation	$ 9,950		Miscellaneous Expense	$ 1,500
Adjustment data are as follows:
a.	Physical counts that the ending value of supplies on hand on Dec 31, 2018 is $1,200
b.	Insurance expired for the year is $6,400
c.	Depreciation on equipment for December 2018 is $1,750
d.	Accrued salary at the year end is $2,200
On the tabs indicated in this Excel file complete the following:
Tab A	On the basis of the tab A, journalize the adjusting journal entries as of December 31, 2018
Tab B	Prepare an End-of-Period Spreadsheet for Roo's Company.
Tab C	On the basis of the work sheet in tab B, present in proper form: (1) income statement, (2) statement of retained earnings
	(no additional investments were made), and (3) CLASSIFIED balance sheet. All in Tab C.
Tab D	Generated closing journal entries in Tab D.