Data needed for the adjusting entries include:
a.	Supplies on hand at month-end, $900.
b.	Service revenue accrued, $3,000.
c.	Wages owed but not yet paid, $400.
d.	Unearned service revenue that has been earned, $2,000.
e.	Depreciation on building, $2,500.
f.	Depreciation on furniture, $1,000.
g.	Paid $9,600 for 12 month insurance policy on February 1.
h.	On March 1, an office was rented for five months and $6,000 was paid in advance.
Required:
1	Journalize the adjusting entries.
2	Prepare the adjusted trial balance.
3	Prepare the income statement, the statement of retained earnings, and the balance sheet.
4	Journalize the closing entries.
5	Prepare the after-closing trial balance.

The unadjusted trial balance of Dark River, Inc. at April 30, 2013, follows. The company prepares adjusting entries on a monthly basis. $23,420 6,600 1,400 4,800 8,000 25,000 $2,500 15,000 2,000 85,800 Dark River, Inc. Trial Balance April 30, 2015 Cash Accounts receivable Supplies Prepaid rent Unexpired insurance Building Accumulated depreciation: building Furniture Accumulated depreciation: furniture Land Accounts payable Notes payable Wages payable Unearned service revenue Capital stock Retained Earnings Dividends Service revenue Depreciation expense: building Depreciation expense: furniture Advertising expense Wages expense Maintenance expense Rent expense Utilities expense Supplies expense Insurance expense 5,250 62,000 4,000 80,000 3,900 27,380 710 4,900 350 1,200 450 1600 $183,130 $183,130