Three years ago, T. Roderick organized Harbor Realty. At July 31, 2014, the end of the current fiscal year, the following end-of-period spreadsheet was prepared: F Harbor Realty End-of-Period Spreadsheet For the Year Ended July 31, 2014 Unadjusted Trial Balance Adjustments Dr. Cr Cr Adjusted Trial Balance Dr. Cr. Dr. 1 2 3 4 5 6 Account Title 7 8 Cash 9 Accounts Receivable 10 Supplies 11 Prepaid Insurance 12 Office Equipment 13 Accum. Depreciation 14 Accounts Payable 15 Uneamed Fees 16 Wages Payable 17 T. Roderick, Capital 18 T. Roderick, Drawing 19 Fees Eamed 20 21 Wages Expense 22 Depreciation Expense 23 Rent Expense 24 Utilities Expense 25 Supplies Expense 26 Insurance Expense 27 Miscellaneous Expense 28 29 3,425 3.425 7,000 (0) 1,000 8,000 1.270 (a) 890 380 620 (b) 315 305 51.650 51,650 9,700 (c) 4,950 14,650 925 925 1.2500 500 750 (d) 440 440 29,000 29.000 5.200 5.200 59,125 (e) 1,000 60,625 500 22,415 d) 440 22,855 (c) 4,950 4,950 4,200 4.200 2.715 2,715 (a) 890 890 (b) 315 315 1.505 1.505 100.000 100.000 8.095 8.095 106.390 106.290 Instructions 1. Prepare an income statement, a statement of owner's equity (no additional investments were made during the year), and a balance sheet. 2. On the basis of the data in the end-of-period spreadsheet, journalize the closing entries