The unadjusted trial balance of Farish Investment Advisers at December 31, 2018, follows: FARISH INVESTMENT ADVISERS Unadjusted Trial Balance December 31, 2018 Account Title Cash Accounts Receivable Office Supplies Equipment Accumulated Depreciation-Equipment Accounts Payable Balance Debit Credit $ 30,000 51,000. 7,000 28,000 $ 9,000 13,000 Salaries Payable Unearned Revenue 5,500 Notes Payable (long-term) 21,000 Farish, Capital 56,500 Farish, Withdrawals 29,000 Service Revenue 93,000 Insurance Expense 2,500 Salaries Expense 40,000 Supplies Expense Interest Expense Rent Expense Depreciation Expense-Equipment Total 5,500 5,000 0 $ 198,000 $ 198,000 Adjustment data at December 31, 2018: a. Unearned Revenue earned during the year, $800. b. Office Supplies on hand, $4,500. c. Depreciation for the year, $4,500. d. Accrued Salaries Expense, $5,000. e. Accrued Service Revenue, $6,500. Requirements 1. Prepare a worksheet for Farish Investment Advisers at December 31, 2018. 2. Prepare the income statement, the statement of owner's equity, and the classified balance sheet in account format. Assume there were no contributions made by the owner during the year. 3. Prepare closing entries.