1. Complete the worksheet

2. Prepare the closing entries

[ D E F 6 CHRIS ELLIOT, ACCOUNTANT Worksheet 30 June 2021 Balance sheet Debit Credit 88 == 950 5 Unadjusted trial balance Adjustments Account Debit Credit Debit Credit 7 Cash $ 45500 8 Accounts receivable 9300 $ 4400 Office supplies 700 $ 600 ) 10 Prepaid rent 10.000 2700 11 Furniture 27.000 12 Accumulated depreciation-turiure 1400 il 13 Building 115000 14 Accumulated depreciation building 15 Land 25.000 16 Accounts payable $ 5200 17 Electricity and gas payable 500 18 Salarles payable 4000 19 Interest payable 900 W 20 Unearted revenue 2000 400 21 Loans payable 22000 22 Eliot, capital 210800 23 Elct, withdrawals 30 000 24 Service revenue 98000 4800 lei 25 Rent experse 25 000 a 2700 2 Salaries expense 52000 IA 4000 27 Supplies expense 600 28 Eectricity and gas expense 19.000 29 Depreciation expense-tuntue 1 1400 30 Depreciation expense-buiding di 850 31 Interest Expense 1900 $ 358 500$ 358 500 $15 250 15 250 Adjusted trial balance Income statement Debit Credit Debit Credit $ 46500 13700 100 7300 27000 $ 1400 115000 850 25.000 5200 500 4000 900 1600 22000 210800 30000 102800 27700 36000 600 19.000 1400 850 900 $350 050 $ 350050 3 3 3 3 3 3 3 32 Total 34 35