From the worksheet in Exercise 12A-3. prepare the assets section of a CHAPTER 12 Completion of the Accounting Cycle 12A-3. From the partial worksheet in Figure 12.11, journalize the closing entries for December 31 for F. Henry Co. A DO 1600 25 00 7500 523 600 60 200 201 200 1's so B02 00 66 43 00 60 a 300 231 200 2312.00 F. HENRY CO. WORKSHEET FOR YEAR ENDED DECEMBER 31, 2018 Income Statement Account Dr. Cr. Cash Merchandise Inventory Prepaid Advertising Prepaid Insurance Office Equipment Accum. Dep., Office Equip Accounts Payable F. Henry. Capital Income Summary 3 5 600 44900 Sales S50 400 Sales Returns and Allowances 2 2 800 Sales Discount 1 0 600 Purchases 2/6 2 2 00 Purchases Returns and Allowances 36 00 Purchases Discount 5 400 108 7 00 69500 4200 5 900 Balance Sheet Dr. 189.00 44900 56300 32 00 + 1 0 7 9.00 2 06.00 2 5 700 96200 Salaries Expense Insurance Expense Hamburg Expense Ndertising Expense Drobientes, Office Equip Salaries Payable dassified balance sheet. d Salaries Issfore Font F Alignment Number B CDEF G HIJ K L M N O P Q RS TU BLEM 12A-4 (CONTINUED) CULLEN LUMBER BALANCE SHEET DECEMBER 31, 201X Worksheet INC STMT STMT OF OE BAL SHEET JE'S LEDGER LEDGER (2) LEDGER