Topic: See the table in attach and recording all the necessary journal entries, then Prepare the worksheet for the ABC company, with closing for journal in the end, finally prepare the new Trial balance for the company.

Data Dr Cr Cash 25000 Account Receivable 2,800 Office supplies 1,600 Equipment 160,000 Accumulated Depreciation 600 Unearned revenue 2400 Account payable 4,400 Salary payable 1100 Capital 146600 Withdrew 1800 Revenue 1405001 Salaries Expenses 3,200 Electric & Water Expenses 800 Advertising Expenses 400 Total 95600 95600 Other data consist of the following: 1. Paid Insurance expenses in advance amount 4000 belong two years. 2. There are 800 of supplies on hand at December 31. 3. Monthly depreciation on the equipment is 300. 4. The company has earned revenue of 1500 which will collect next year. 5. Rent accrued not yet paid 180 6. One of customer pay 2,300 R.O in advance for next two years, so the company will provide the service for next two years . 4