The completed financial statement columns of the worksheet for Niho Company are shown below. NIHO COMPANY Worksheet For the Year Ended December 31, 2017 Income Statement Dr. Cr. Balance Sheet Dr. ccount No. Account Titles Cr. 101 Cash 6,200 7,500 1,800 33,000 Accounts Receivable Prepaid Insurance Equipment Accumulated Depreciation-Equip. Accounts Payable Salaries and Wages Payable Owner's Capital Owner's Drawings Service Revenue Maintenance and Repairs Expense Depreciation Expense Insurance Expense Salaries and Wages Expense Utilities Expense 112 130 157 158 8,600 11,700 3,000 34,000 201 212 301 306 400 622 711 7,200 46,000 4,400 2,800 1,200 35,200 4,000 47,600 46,000 55,700 722 726 732 Totals Net Loss 57,300 1,600 1,600 47,600 47,600 57,300 57,300 Instructions (a) Prepare an income statement, owner's equity statement, and a classified balance sheet. S. Niho made an additional investment in the business of $4,000 during 2017. (b) Prepare the closing entries. (c) Post the closing entries and underline and balance the accounts. (Use T-accounts.) Income Summary is account No. 350. (d) Prepare a post-closing trial balance.