The adjusted trial balance columns of the worksheet for Boozer Company are as follows.

Instructions(a) Complete the worksheet by extending the balances to the financial statement columns.(b) Prepare an income statement, owner's equity statement, and a classified balance sheet. $5,000 of the notes payable become due in 2013. C. Boozer did not make any additional investments in the business during 2012.(c) Prepare the closing entries. Use J14 for the journal page.(d) Post the closing entries. Use the three-column form of account. Income Summary is account No. 350.(e) Prepare a post-closing trialbalance.

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BOOZER COMPANY Worksheet For the Year Ended December 31, 2012 Adjusted Trial Balance Account Account Titles No. Dr. Cr. 18,800 101 Cash 112 126 Accounts Receivable 16,200 Supplies Prepaid Insurance Equipment Accumulated Depreciation- Equipment Notes Payable Accounts Payable Salaries and Wages Payable Interest Payable Owner's Capital Owner's Drawings 2.300 130 4.400 151 46,000 152 20,000 200 20,000 201 8,000 2,600 212 230 1,000 301 26,000 306 12,000 400 Service Revenue 87.800 10,000 610 Advertising Expense Supplies Expense Depreciation Expense Insurance Expense Salaries and Wages Expense Interest Expense 631 3,700 711 8,000 722 4,000 726 39,000 905 1,000 165,400 165.400 Totals