The unadjusted Trial Balance of LMN Services, at December 31, 2014. Follows: LMN Services Unadjusted Trail Balance December 31, 2014 Balance Account Title Cash 6,000 Accounts Receivable 6,000 Office Supplies 270 Furniture 8,000 Accumulated Depreciation-Furniture 6,000 Building 42,000 Accumulated Depreciation-Building 24,000 Land 10,000 Accounts Payable 1,800 Salaries Payable 500 Unearned Revenue. 5,500 Notes Payable (Long-Term) 7,000 Common Stock 10,000 Dividends 25,000 Retained Earnings 5,500 Service Revenue 60,000 Salaries Expense 16,500 Supplies Expense 730 Depreciation Expense-Furniture 2,000 Depreciation Expense-Building 1,000 Advertising Expense 2,800 Utilities Expense Totals: $ 120,300 $ 120,300 Additional Information: a. Services performed but not billed, $300. b. $500 of the Unearned Revenue has been earned by year-end. c. Received December electricity bill, $200. This bill will be paid on January 20th. d. Supply-room report shows only $200 worth of Supplies are available. e. Employees' eamed salaries, during the last week of the year, was $1,000. This will be paid on January 4th. Requirements: tive accounts (T accounts). Nimi 2014. 5. 6. Prepare the Balance Sheet as of December 31, 2014. (a) Journalize and (b) post the closing entries. Indicate the balance of the Retained Earnings after the closing entries are posted (Ending Balance). Prepare the Post-Closing Trial Balance at December 31, 2014. 7