(This one is very long please try to give me clear answer)

Problem 4-2A

The adjusted trial balance columns of the worksheet for Thao Company, owned by D. Thao, are as follows.

THAO COMPANY Worksheet For the Year Ended December 31, 2017
				Adjusted Trial Balance
Account No.		Account Titles		Dr.		Cr.
101		Cash		5,500
112		Accounts Receivable		10,700
126		Supplies		1,300
130		Prepaid Insurance		2,000
157		Equipment		27,200
158		Accumulated DepreciationEquipment				5,500
200		Notes Payable				12,900
201		Accounts Payable				6,300
212		Salaries and Wages Payable				2,200
230		Interest Payable				600
301		Owners Capital				12,500
306		Owners Drawings		6,700
400		Service Revenue				64,300
610		Advertising Expense		8,800
631		Supplies Expense		3,900
711		Depreciation Expense		5,500
722		Insurance Expense		4,000
726		Salaries and Wages Expense		28,100
905		Interest Expense		600
		Totals		104,300		104,300

Complete the worksheet by extending the balances to the financial statement columns.