224 chapter 4 Learning Objectives 2,3,4 E4-26 Preparing a worksheet, closing entries, and a post-closing tial o3s $(12.150)Houston Veterinary Hospital completed the following worksheet as o December 31, 2018. HOUSTON VETERINARY HOSPITAL December 31, 2018 Adjusted Trial Balance Income Statement Unadjusted Trial Balance Debit Account Names Credit Debit Credit 5 31,200 5 31,200 8,700 1,500 6,000 27,000 in 5 1,400 10,100 Accounts Receivable s 275 b) (a) Office Supplies $400 27,000 Prepaid Rent 600 Equipment 5 1,900 ,400 10 1,075 11,700 6,690 Accumulated Depreciation-Equipment 1,900 () ,400 310 Accounts Payable Utiliaies Payable Salaries Payable Unearned Revenue Houston, Capital Houston, Withdrawals Service Revenue Rent Expense Salaries Expense 1,075 (e) 13000 0 1,300 96,690 28,000 28,000 35,000 2,700 (d,f 37,700 23,000 12,000 23.600 13,075 275 1,000 1,900 S 152,775 (e) 1,075 (b) 275 Supplies Expense Utilities Expense Depreciation Experse-Equipment 11,000 (c) 1,900 $148.00 5148,4005.350 56,59 152753 152.773 $ 6,550 | S 6,550 S 152,775 Requirements 1. Complete the worksheet for Houston Veterinary Hospital 2. Prepare the closing entries. 3. Prepare a post-closing tial balance