The unadjusted trial balance of Joseph Enterprise as at 31^st December 2021 is given in the following table.

Unadjusted Trial Balance

Account Titles	Debit $	Credit $
Office equipment	84,000
Building	115,000
Delivery van	25,000
Cash at bank	35,000
Accounts Receivable	52,000
Accounts Payable		40,000
5-Year Bank Loan		57,000
Service Revenue		63,000
Rent income		9,000
Interest expenses	3,200
Salary expenses	24,000
Commission expense	9,200
Repairs and maintenance	2,500
Advertising	7,100
Capital		188,000
Total	357,000	357,000

Additional Information:

1. Salaries unpaid at the end of the year amounted to $425.
2. Interest on 5-Year Bank Loan is yet to be recorded. This loan was taken by the business on January 1, 2021 with an annual interest rate of 4%.
3. Useful life of Office Equipment is 10 years; Building is expected to be useful for 20 years, and remaining useful life of Delivery Van is 15 years. There will be no scrap value at the end of these assets' useful life. Annual depreciation for all of these fixed assets needs to be recorded on December 31, 2021.
4. During the last week of December 2021, services of $850 were provided on account. However, those customers were not billed yet.

Required:

1. Prepare a ten-column worksheet for the year ended 31^st December 2021.
2. Record closing entries for the year ended 31^st December 2021.