From the data given on the trial balance, make a balanced asset and liabilities sheet and closing entries sheet:

Account Cash Accounts Receivable Prepaid Rent Office Furniture Office Supplies Accumulated Depreciation Notes Payable Accounts Payable Wages Payable Owner's Capital Owner Draws Service Revenue Rent Expense Business License Expense Depreciation Expense Insurance Expense Repairs and Maintenance Expense Advertising Expense Wages Expense Utilities Expense Total: Unadjusted trial balance Debit 138,515.00 3,500.00 1,900.00 2,750.00 215.00 500.00 250.00 45.83 750.00 95.00 500.00 275.00 135.00 149,430.83 Credit 45.83 125,000.00 135.00 275.00 17,750.00 6,225.00 149,430.83