here is the clarification

Completing the A Adjustment data a. Accrued Salaries Expense, $800. b. Depreciation was recorded on the truck using the straight-line method. Assume a useful life of five years and a salvage value of $3,000. Prepaid Insurance for the month has expired. d. Office Supplies C. on hand, $450, e. Unearned Revenue earned during the month, $700, f. Accrued Service Revenue, $450. 6. Prepare adjusted trial balance as of December 31, 2018. an 7. Prepare Murphy Delivery Service's income statement and statement of retained carnings for the month ended December 31, 2018, and the classified balance sheet on that date, On the income statement, list expenses in decreasing order by amount-that is, the largest expense first, the smallest expense last. 8. Journalize the closing cntries, and post to the T-accounts 9. Prepare a post-closing trial balance as of December 31, 2018. >Comprehensive Problem 2 for Chapters 1-4 This comprehensive problem is a continuation of Comprehensive Problem 1. Murphy Delivery Service has completed closing entries and the accounting cycle for 2018. The business is now ready to record January 2019 transactions. Collected $200 cash from customer on account Jan. 3 on account, $1,000. Purchased office supplies 5 Performed delivery services for a customer and received $3,000 cash. 12 Paid employee salary, including the amount owed on December 31, $4,100. 15 Performed delivery services on account, $1,350. 18 Paid $300 on account. 20 Purchased fuel for the truck, paying $200 cash. 24 Completed the remaining work due for Unearned Revenue. 27 nonth of January. Paid office rent, $2,200, for the 28 Collected $3,000 in advance for delivery service to be performed later. 30 Cash dividends of $1,500 were paid to stockholders. 31 Requirements 1. Record cach January transaction in the journal. Explanations required. are not to use the December 31, 2. Post the transactions in the T-accounts. Don't forget 2018, ending balances as appropriate. 3. Prepare an unadjusted trial balance as of January 31, 2019. 4. Prepare a worksheet as of January 31, 2019 (optional). 5. Journalize the adjusting entries using the following adjustment data and also by reviewing the journal entries prepared in Requirement 1. Post adjusting entries to the T-accounts. Adjustment data a. Office Supplies on hand, $600. b. Accrued Service Revenue, $1,800. c. Accrued Salaries Expense, $500. d. Prepaid Insurance for the month has expired. Depreciation 6. Prepare an adjusted trial balance as of January 31, 2019. was recorded on the truck for the month. e. 7. Prepare Murphy Delivery Service's income statement and statement of retained earnings for the month ended January 31, 2019, and the classified balance sheet on that date. On the income statement, list expenses in decreasing order by amount-that is, the largest expense first, the smallest expense last. 8. Calculate the following ratios as of January 31, 2019, for Murphy Delivery Ser- vice: return on assets, debt ratio, and current ratio gether 4-1 ment, review the Tying It All Together feature in the chapter. It will also be helpful if you review 2015 annual report (https://www.sec.gov/Archives/edgar/data/1468174/000146817416000152 ion is headquartered in Chicago and is a leading global hospitality company. The company develops, els, resorts, and vacation ownership properties in 52 different countries. For the year ended December 31, ted the following select account information (in millions): $ 4,328 Revenue 4,005 Selling, general, and administrative expense Other Expenses 61 68