224 chapter 4 a worksheet, closing entries, and a post-closing trial balance Houston Veterinary Hospital completed the following worksheet December 31, 2018. as of Learning Objectives 2, 3, 4 E4-26 Preparing 1. Net Loss $(12,150) K G D HOUSTON VETERINARY HOSPITAL Worksheet A 2 December 31, 2018 Income Statement Debit Balance Sheet Adjusted Trial Balance Credit 4 Adjustments Credit Credit Debit Unadjusted Trial Balance Debit Credit Account Names Debit Credit Debit 6 $ 31,200 7 Cash S 31,200 10,100 1,225 8,700 (S1,400 8 Accounts Receivable 9 Office Supplies 10 Prepaid Rent 11 Equipment 12 Accumulated Depreciation-Equipment 13 Accounts Payable 14 Utilities Payable 15 Salaries Payable 16 Unearned Revenue 17 Houston, Capital 18 Houston, Withdrawals 19 Service Revenue 20 Rent Expense 21 Salaries Expense 22 Supplies Expense 23 Utilities Expense 24 Depreciation Expense-Equipment 25 Total 1,500 6,000 275 (b) 600 (a)- 5,400 27,000 27,000 1,900 (c) 1,900 3,400 3,400 310 310 1,075 11,700 96,690 1,075 (e) 13,000 (d) 1,300 96,690 28,000 28,000 35,000 2,700 (d,f) 37,700 23,000 lal 600 23,600 12,000 (e) 1,075 13,075 (b) 275 275 11,000 11,000 (c) 1,900 S6,550 1,900 $ 148,400 148,400 S6,550 152,775 152,775 26 27 28 Requirements 1. Complete the worksheet for Houston Veterinary Hospital. 2. Prepare the closing entries. 3. Prepare a post-closing trial balance