After completing Exercises 4-2 and 4-3, prepare the post closing trial balance for Brighter Testing Services at September 30, 2014.

Data from Exercise 4-1

Additional information at September 30, 2014:
a. The business had sales that were not recorded yet in the amount of $840. It must accrue this service revenue.
b. Equipment Amortization in the amount of $260 needs to be recorded.
c. The business needs to accrue salary expense of $2,100 for work done but not yet recorded.
d. Prepaid rent used in the amount of $1,200.
e. Supplies worth $3,200 were used up during the period.

Required:  

Complete the Brighter Testing Services work sheet for September 2014. What was net income for the month ended September 30, 2014?

BRIGHTER TESTING SERVICES Trial Balance September 30, 2014 $ 14,240 Cash Accounts receivable 11,880 2,400 Prepaid rent Supplies Equipment 6,780 65,200 $ 5,680 Accumulated amortization-equipment Accounts payable Salary payable J. Brighter, capital J. Brighter, withdrawals 10,320 72,060 6,000 Service revenue 23,600 Amortization expense equipment Salary expense Rent expense Utilities expense Supplies expense Total 3,600 1,560 $111,660 $111,660