. Wright trades as Shop Write Services. The trial balance of the business is shown below:

land 25,050 furniture 41,100 building 85,850 accumulated depreciation:furniture 2,100 accumulated depreciation:building 51,750 cash 6450 supplies 750 notes receivable 15,450 interest receivable prepaid insurance 2550 Accounts payable 22,050 Interest payable salary payable unearned service revenue 13,200 note payable(long Term) 28,050 S.Wright, capital 44,850 s.wright,Withdrawals 5700 service revenue 25,200 interest revenue 500 salary expense 3150 Insurance expense Interest expense utilities Expense 1,650 supplies expense Depreciation expense-furniture depreciation expense- Building Total 187,700

Additional data at March 31, 2019:

1. Prepaid insurance represents premiums for 15 months, from April 1, 2018 to June 30, 2019.

2. Accrued interest expense $300

3. Accrued interest revenue $400

4. Unearned service revenue remaining at year-end $5,200

5. Accrued advertising expense $600 (credit Accounts Payable)

6. Supplies on hand $600

7. Accrued salary expense $900

8. Depreciation - Furniture $750

9. Depreciation Buildings $500

Required

Prepare:

1. journal entries to show the above adjustments

2. the adjusted trial balance at March 31, 2019

3. The Income Statement for the Month.

4. The Statement of Owners Equity for the Month

5. The Balance sheet for Shop Write as at March 31, 2019