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Question 5 The adjusted trial balance For Wildhorse Fishing Centre is as Fellows: WI LD HORSE FISHING CENTRE Adjusted Trial Balance March 31,. 201.? Cash Interest receivable Supplies Debt investments Land Building Accumulated depreciationbuilding Equipment Accumulated depreciationequipment Accounts payable Interest payable Unearned revenue Notes payable {$5,000 must be paid in 2013) R. Falkner. capital FL Falkner, drawings Service revenue Interest revenue Depreciation expense Debit $3500 :50 1.500 31,000 45,000 175,000 37,000 45,000 9,900 (lull $32,000 13,500 5,500 1.000 2.130 55.000 150,220 124,400 1,500 Cash $7,500 Interest receivable 750 Supplies 1,500 Debt investments 31,000 Land 46,000 Building 175,000 Accumulated depreciation-building $32,000 Equipment 37,000 Accumulated depreciation-equipment 18,500 Accounts payable 6,500 Interest payable 1,000 Unearned revenue 2,180 Notes payable ($6,000 must be paid in 2018) 65,000 R. Falkner, capital 150,220 R. Falkner, drawings 45,000 Service revenue 124,400 Interest revenue 1,500 Depreciation expense 9,900 Interest expense 3,850 Insurance expense 4,500 Salaries expense 28,500 Supplies expense 5,400 Utilities expense 5,400 $401,300 $401,300Prepare an income statement for the year ended March 31, 2017. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) WILDHORSE FISHING CENTRE Income Statement v $ vPrepare a statement of owner's equity. The owner, Rachael Falkner, invested $2,200 cash in the business during the year. (Note: The investment has been recorded and it is included in the capital account.) ( List items that increase owner's equity first.) WILDHORSE FISHING CENTRE Statement of Owner's Equity vPrepare a classified balance sheet. ( List Current Assets in order of liquidity. List Property, Plant and Equipment in order of Land, Buildings and Equipment.) WILDHORSE FISHING CENTRE Balance Sheet Assets V vand enter 0 for the amounts.) Prepare closing entries. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles Date Account Titles and Explanation Debit Credit Mar. 31 (To close revenue accounts) Mar. 31 (To close expense accounts) Mar. 31(To close revenue accounts) Mar. 31 V (To close expense accounts) Mar. 31 V (To close profit to capital) Mar. 31 (To close drawings account)Use T accounts to post the closing entries and calculate the balance in each account. (Ignore the accounts not affected by the closing entries.) Income Summary R. Falkner, Capital R. Falkner, Drawings Service Revenue Do