Questions/items needing help with at listed in the under the chart-- if you do not understand, will you please send to another Accounting expert.

A)

B)

C)

Refer to the adjusted trial balacne of Wilderness Guide Srvies, inc to respond to the following items:

Wilderness Guide Services INC Adjusted trail Balance December 31, 2017
Cash	$12,200
Accounts recievable	$31,000
Camping supplies	$7,900
Unexpired insurance policies	$2,400
Equipment	$70,000
Accumulated Depreciation: equipment		$60,000
Notes payable (dye 4/1/18)		$18,000
Accounts payable		$9,500
Capital Stock		$25,000
Retained Earnings		$15,000
Dividends	$1,000
Guide Revenue earned		$102,000
Salary Expense	$87,500
Camping supply expense	$1,200
Insurance expense	$9,600
Depreciation Expense: Eqipment	$5,000
Inerest expense	$1,700
	$229,500	$229,500

A) prepare all necessaary closing entries at 12/31/17.

B) Prepare an after-closing trail blance dated 12/31/17

C) Compare the retainted earnings blace reported in teha fter closing trail balacne prepared in part b to the blance reported in teha djusted trail blance. Explain why the two blances are different (include in your explanation wy the blance reporte din teh after closing tail blacne has increased or decreased subsequent to teh closing process.

Cash	$12,200
Accounts recievable	$31,000
Camping supplies	$7,900
Unexpired insurance policies	$2,400
Equipment	$70,000
Accumulated Depreciation: equipment		$60,000
Notes payable (dye 4/1/18)		$18,000
Accounts payable		$9,500
Capital Stock		$25,000
Retained Earnings		$15,000
Dividends	$1,000
Guide Revenue earned		$102,000
Salary Expense	$87,500
Camping supply expense	$1,200
Insurance expense	$9,600
Depreciation Expense: Eqipment	$5,000
Inerest expense	$1,700
	$229,500	$229,500