This goes with my incomplete question . For 5.4

Wilderness Guide Services. Inc.. performs adjusting entries every month, but closes its accounts only at year-end. The company's year-end adjusted trial balance dated December 31, 2015, follows; Wilderness Guide Services. Inc.. performs adjusting entries every month, but closes its accounts only at year-end. The company's year-end adjusted trial balance dated December 31, 2015, follows