WORK SHEET PREPARATION Complete the following December 31, 2014 worksheet for Alcazar Services, using the following adjustments: 1. At year end $2,000 of work done for a client was unrecorded. 2. A count of supplies showed that there were $20 remaining. 3. Unrecorded amortization on the equipment amounted to $240. 4. Accrued salaries amounted to $180. Adjusted Income Balance Trial Balance Adjustments Trial Balance Statement Sheet Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit Cash 1,700 Accounts Receiv. 8,500 Supplies 100 Equipment 7,500 Accum. Amort. 2,000 Accounts Payable 1,200 Salary Payable 800 Unearned Revenue 600 Owner Capital 3,400 Owner Withdraw. 2,300 Service Revenue 40,000 Salary Expense 24,000 Supplies Expense 2,300 Amort. Expense 1,600 Total 48,000 48,000 Net income/(loss) Total Instruction: 1. Complete the work sheet. 2. Write closing entries 3. Prepare post - closing trial balance