The unadusted trial balance of Farish Investment Advisers at December 31,2018, follows: FARISH INVESTMENT ADVISERS Unadjusted Trial Balance December 31, 2018 Balance Debit 30,000 51,000 Account Title Cash Accounts Receivable Office Supplies Equipment Accumulated Depreciation-Equipment Accounts Payable Salaries Payable Unearned Revenue Notes Payable (long-term) Farish, Capital Farish, Withdrawals Service Revenue Insurance Expense Salaries Expense Supplies Expense Interest Expense Rent Expense Depreciation Expense-Equipment Total Credit 7,000 28,000 $9,000 13,000 5,500 21,000 56,500 29,000 93,000 2,500 40,000 0 5,500 5,000 0 $198,000 S 198,000 Adjustment data at December 31, 2018: a. Unearned Revenue earned during the year, $800 b. Office Supplies on hand, $4,500 c. Depreciation for the year, $4,500 d. Accrued Salaries Expense, $5,000 e. Accrued Service Revenue, $6,500 Requirements 1. Prepare a worksheet for Farish Investment Advisers at December 31, 2018 2. Prepare the income statement, the statement of owner's equity, and the classified balance sheet in account format. Assume there were no contributions made by the owner during the year 3. Prepare closing entries