DONT USE EXCEL, use basic methods with the help of "Principle of Accounting" Coursebook; like general trial balance etc, without using computer

Questions (Use require info from the second half of the year)

1. Journalize and post the adjusting entries, and produce an adjusted trial balance.
2. Prepare the income statement and owners equity statement and a classified balance sheet.
3. Prepare closing entries and a post-closing trial balance

Johnson Graphics Company was organized on January 1, 2017, by Cameron Johnson. At the end of the first 6 months of operations, the trial balance contained the following accounts Cash Accounts Receivable Equipment Insurance Expense Salaries and Wages Expense Supplies Expense Advertising Expense Rent Expense Utilities Expense Debit $ 8,600 14,000 45,000 2,700 30,000 3,700 1,900 1,500 1,700 $109,100 Notes Payable Accounts Payable Owner's Capital Sales Revenue Service Revenue Credit $ 20,000 9,000 22,000 52,100 6,000 $109,100 During the second half of 2017 Johnson Graphics Company had the following transactions July: 10 Received $13,000 cash from customers on account. July: 12 Received $8,100 cash for services performed. July 31: Payment made to the Notes Payable. August: 5 Sale of Equipment costing $2,000 at book value $1,500. September: 17 Purchased supplies on account $1,700. October: 2 Paid creditors on account $7,000. October 20: Services performed and received cash $15,000. October 22: Paid rent $3,000. November 25: Paid salaries $10,000. December 27: Performed services on account and billed customers for these services $25,200. Analysis reveals the following additional data. 1. At December 31, $1,500 of supplies is on hand. 3. The balance in Insurance is the premium on a one-year policy, dated March 1, 2017. 4. Depreciation is $2,000 per year