The unadjusted trial balance of La Mesa Laundry at August 31, 2016, the end of the fiscal year, follows:

La Mesa Laundry

UNADJUSTED TRIAL BALANCE

August 31, 2016

	ACCOUNT TITLE	DEBIT	CREDIT
1	Cash	3,800.00
2	Laundry Supplies	9,000.00
3	Prepaid Insurance	6,000.00
4	Laundry Equipment	180,800.00
5	Accumulated Depreciation		49,200.00
6	Accounts Payable		7,800.00
7	Bobbi Downey, Capital		95,000.00
8	Bobbi Downey, Drawing	2,400.00
9	Laundry Revenue		248,000.00
10	Wages Expense	135,800.00
11	Rent Expense	43,200.00
12	Utilities Expense	16,000.00
13	Miscellaneous Expense	3,000.00
14	Totals	400,000.00	400,000.00

The data needed to determine year-end adjustments are as follows:

	Wages accrued but not paid at August 31 are $2,200.
	Depreciation of equipment during the year is $8,150.
	Laundry supplies on hand at August 31 are $2,000.
	Insurance premiums expired during the year are $5,300. Prepare a T account, journal, income statement, adjusted trial balance, statement of owner'sequity, balance sheet,and porst closing trial balance.