Unadjusted				Adjusted
Account Title	Trial Balance		Adjustments		Trial Balance
	DR	CR	DR	CR	DR	CR
Cash	36,000	-			36,000	-
Accounts Receivable	277,000	-			277,000	-
Allowance for Doubtful Accounts		2,000		19,645	-	21,645
Interest Receivable	-		67		67	-
Merchandise Inventory	242,500	-			242,500	-
Prepaid Insurance	15,000	-		5,625	9,375	-
Prepaid Rent	-		2,400		2,400	-
Store Supplies	-	-	2,800		2,800	-
Office Supplies	6,550	-		4,900	1,650	-
Note Receivable	2,500				2,500	-
Store Equipment	120,000	-			120,000	-
Accumulated Depreciation - Store Equipment	-	36,000		11,000	-	47,000
Office Equipment	32,000	-			32,000	-
Accumulated Depreciation - Office Equipment	-	-		12,800	-	12,800
Accounts Payable	-	48,000			-	48,000
Salaries Payable	-	-		1,785	-	1,785
Interest Payable	-	-		438	-	438
Utilities Payable				2,500	-	2,500
Unearned Consulting Revenue	-			10,000	-	10,000
Unearned Rent Revenue		12,000	11,000		-	1,000
Note Payable	-	25,000			-	25,000
Common Stock	-	300,000			-	300,000
Retained Earnings	-	189,350			-	189,350
Dividends	12,000	-			12,000	-
Sales Revenue	-	1,000,550			-	1,000,550
Consulting Revenue	-	40,000	10,000		-	30,000
Rent Revenue				11,000	-	11,000
Interest Revenue				67	-	67
Sales Returns and Allowances	14,000	-			14,000	-
Sales Discounts	4,300	-			4,300	-
Cost of Goods Sold	425,000	-			425,000	-
Sales Salaries Expense	275,000		1,071		276,071	-
Office Salaries Expense	150,000	-	714		150,714	-
Miscellaneous Administrative Expense	5,650	-			5,650	-
Miscellaneous Selling Expense	13,900	-			13,900	-
Depreciation Expense - Store Equipment	-	-	11,000		11,000	-
Depreciation Expense - Office Equipment	-	-	12,800		12,800	-
Store Supplies Expense	17,500	-		2,800	14,700	-
Office Supplies Expense	-	-	4,900		4,900	-
Rent Expense	4,000	-		2,400	1,600	-
Insurance Expense	-	-	5,625		5,625	-
Interest Expense	-	-	438		438	-
Bad Debt Expense	-	-	19,645		19,645	-
Utilities Expense-Store			1,500		1,500	-
Utilities Expense-Office			1,000		1,000	-
Totals	1,652,900	1,652,900			1,701,135	1,701,135

Prepare a Classified Balance Sheet. Then, prepare the closing entries in journal entry form.