A partially completed worksheet for At Home Pet Grooming Service, a firm that grooms pets at the owner's home, follows.

INSTRUCTIONS

1. Record balances as of December 31 in the ledger accounts.

2. Prepare the worksheet.

3. Journalize (use 3 as the journal page number) and post the adjusting entries. Use account number 131 for Prepaid Advertising and the same account numbers for all other accounts shown in Mini-Practice Set 1 for Eli's Consulting Services chart of accounts.

4. Journalize (use 4 as the journal page number) and post the closing entries.

5. Prepare a postclosing trial balance.

Analyze: What total debits were posted to the general ledger to complete all closing entries for the month of December?

ADJUSTED TRIAL BALANCE INCOME STATEMENT BALANCE SHEET DEBIT CREDIT 93 400 00 13 | 0|010100 4 6 0000 28 | 00 | 00 85 00 00 93400 00 13 00000 4600 00 28 000 00 85 | 000 | 00 3 40 0 00 13 000 00 142 000 00 3400 00 13 000 007 42 000 00 9400 00 9400 00 103 500 00 103 500 00 340 000 4000 00 3400 00 1540 0 00 2 30 000 261 90 0 00 3 4 0 0 00 4000 00 3400 0 15 400 00 2 3000 28 5 00 00 75 000 00 03 5 00 00 261 90000 103 500 00 233 400 00 9 158 400 00 16 75 000 00 17 233 40 0 001 233 400 00 At Home Pet Grooming Service Worksheet Month Ended December 31, 2019 TRIAL BALANCE ADJUSTMENT ACCOUNT NAME CREDIT CREDIT 4 20000 3800 00 2 1160 00 12 000 00 9110| 00|00 53 200 00 11 60000 13 Supplies Expense 4 200 00 3 800 00 156 2 00 00 91 6 0