Winwood Production Company
Account	Unadjusted Trial Balance		From the Adjusted Trial Balance
cash	13,300
prepaid rent	1,600
equipemnt	45,000
accumlated depreciation-equipment		3,300
accounts payable		4,900
salary payable
unearned service revenue		9,200
income tax payable
notes payable, long-term		16,000
common stock		8,400
retained earnings		11,400
dividends	1,300
service reveneue		13,600		19,900
salary expense	4,500		5,200
rent expense	1,100		1,900
depreciation expense--equipment			400
income tax expense			1,200
total	66,800	66,800	8,700	19,900

1. Journalize the adjusting and closing entries of Winwood Production Company at December 31. There was only one adjustment to Service Revenue.