Once you use the additional information to complete the worksheet, record the closing entries and prepare the post closing trial balance

Balance Sheet & Statement of Owner's Equity Dr. Cr. Adjusted Trial Balance Dr. Cr. Adiustments Dr. Cr. Income Statemen Dr. Cr. Account Titles Unadjusted Trial Balance Dr. Cr. 70,000 10,000 3,000 120,000 48,000 15.000 20,000 T L Cash Accounts Receivable Supplies Delivery Vans Accum Depr-Vans Accounts Payable Unearned Fees Salaries Payable B. Rapid, Capital B. Rapid. Withdrawals Fees Earned Salary Expense Rent Expense Supplies Expense Depreciation Expense Total Net Income 55,000 50.000 320,000 177,000 28,000 458,000 458,000 Additional Information: 1. On 12/31, the physical count showed $1,000 of unused supplies 2. As of 12/31, depreciation expense of $24,000 has not yet been recorded 3. Unpaid salaries amounted to $5,000 as of 12/31 4. Half of the unadjusted balance in unearned fees has been earned as of 12/31