Data below

(c) Journalize the adjusting entries using the worksheet as a basis. A. B. C. D. E. (d) Journalize the closing entries using the worksheet as a basis. A. + B. Debit Debit Credit Credit Cash Accounts Receivable Cleaning Supplies Prepaid Insurance Office Equipment Accum. Depr-Office Equip. Accounts Payable Wages Payable J. Smith, Capital J. Smith, Drawing Fees Earned Wages Expense Rent Expense Utilities Expense Cleaning Supplies Expense Insurance Expense Depreciation Expense-Office Equip Totals Net income or loss Totals Trial Balance Debit 55,000 1,600 4,500 1,500 10,000 2,300 30,000 4,700 4,100 Credit 1,000 2,000 Adjusting Entry information for December 31: A. Prepaid Insurance which has expired $400. B. Ending Cleaning Supplies Inventory is $1,300. C. Fees earned but not yet received is $4,200. 25,700 85,000 113,700 113,700 D. Depreciation on the Office Equipment for this year, $350. E. Wages accrued but not yet paid, $1,900. Polly's Painting Company Worksheet For the month ended December 31, 2017 Adjustments Debit Credit Adjusted Trial Balance Income Statement Balance Sheet Credit Debit Credit Debit Credit Debit