The unadjusted and adjusted trial balances of Ozaki Corp. at the end of its first quarter of operations, September 30, are as follows. The company adjusts its accounts quarterly.

Instructions
(a) Prepare the adjusting journal entries that were made for the quarter.
(b) Prepare an income statement, statement of changes in equity, and statement of financial position for the quarter.

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OZAKI CORP Trial Balance tember 30, 2012 Unadjusted Debit Credit Adjusted DebiCredit Cash Accounts receivable Supplies Prepaid rent Equipment Accumulated depreciation-equipment Accounts payable Salaries payable Interest payable Income tax payable Unearned revenue Bank loan payable, due in 2015 Common shares Dividends Comnission revenue Salaries expense Rent expense Depreciation expense Supplies expense Utilities expense Interest expense Income tax expense 3,250 6,335 1,750 1,500 15,040 S 3,250 8,435 1,265 15,040 $ 750 4,460 840 105 1,000 550 7,000 10,000 4,250 0 775 7,000 10,000 700 20,160 22,485 13,000 13,840 1,500 750 485 820 105 1,000 0 610 0 $42,185 $42,185 $47,190 $47,190