DURCES work Problem 4-3A (Part Level Submission) The completed financial statement columns of the worksheet for Fleming Company are shown below: art Level art Level Part n Part Account No. 101 112 130 157 y Study FLEMING COMPANY Worksheet For the Year Ended December 31, 2015 Income Balance Sheet Statement Account Titles Dr. Cr. Dr. Cr. Cash 8,897 Accounts Receivable 10,731 Prepaid Insurance 2,930 Equipment 23,666 Accumulated Depreciation-Equip. 4,685 Accounts Payable 9,193 Salaries and Wages Payable 2,310 Common Stock 19,654 Retained Earnings 7,474 Dividends 18,618 Service Revenue 59,969 Maintenance and Repairs Expense 1,717 Depreciation Expense 3,204 Insurance Expense 1,808 Salaries and Wages Expense 30,419 Utilities Expense 1,295 Totals 38,443 59,969 64,842 43,316 Net Income 21,526 21,526 59,96959,96964,842 64,842 CES (b) Prepare the closing entries. J. Fleming did not make any additional investments during the year. (Credit ac evel evel Debit Credit Date Account Titles and Explanation Dec. 31 (To close revenue account.) Dec. 31 tudy (To close expense accounts.) Dec. 31 (To close net income / (loss).) Dec. 31 (To close dividends.) SHOW LIST OF ACCOUNTS