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Find the errors of this table by using the first table

then find the solution of closing entries

Cash Accounts Receivable Prepaid Insurance Supplies Equipment Accumulated Depreciation Unearned Revenue Accounts Payable Wages Payable Dana Bowen, Capital Dana Bowen, Drawing Fees Earned Wage Expense Rent Expense Supplies Expense Insurance Expense Depreciation Expense Miscellaneous Expense Dana Bowen Company End-of-Period Spreadsheet For the Year Ended April 30 Adjusted Trial Trial Balance Adjustments Balance Debit Credit Debit Credit Debit Credit 7,170 7,170 1,250 385 1,635 1,940 725 1.215 8701 540 330 2,500 (2,500 130 130 930590 340 870 870 225 225 9,000 |9,000 3501 350 4,150 1975 15,125 420 225 645 400 1400 540 540 725 725 130 130 50 14,950 14,950 2,595 2,595 15,690 15,690 Totals Dana Bowen Company Balance Sheet April 30 Assets Current assets: Cash $7,170 Liabilities Current liabilities: $ Accounts payable Wages payable Unearned revenues Supplies Total liabilities 1,635 330 1,215 8 70 225 340 330 $10,850 $ 1,435 Accounts receivable Supplies Prepaid insurance Total current assets Property, plant, & equipment: Equipment Less accumulated depr. $2,500 130 2,630 Owner's Equity Dana Bowen, capital Total liabilities and owner's equity 9,000 Total assets $13,200 $10.435 Closing Entries: 5,625 5,625 2,490 s) Fees Eamed Income Summary t) Income Summary Wages Expense Rent Expense Supplies Expense Insurance Expense Depreciation Expense Miscellaneous Expense u) Income Summary Dana Bowen, Capital v) Dana Bowen, Drawing Dana Bowen, Drawing 645 400 540 725 130 50 1,135 1,135 350 350 Cash Accounts Receivable Prepaid Insurance Supplies Equipment Accumulated Depreciation Unearned Revenue Accounts Payable Wages Payable Dana Bowen, Capital Dana Bowen, Drawing Fees Earned Wage Expense Rent Expense Supplies Expense Insurance Expense Depreciation Expense Miscellaneous Expense Dana Bowen Company End-of-Period Spreadsheet For the Year Ended April 30 Adjusted Trial Trial Balance Adjustments Balance Debit Credit Debit Credit Debit Credit 7,170 7,170 1,250 385 1,635 1,940 725 1.215 8701 540 330 2,500 (2,500 130 130 930590 340 870 870 225 225 9,000 |9,000 3501 350 4,150 1975 15,125 420 225 645 400 1400 540 540 725 725 130 130 50 14,950 14,950 2,595 2,595 15,690 15,690 Totals Dana Bowen Company Balance Sheet April 30 Assets Current assets: Cash $7,170 Liabilities Current liabilities: $ Accounts payable Wages payable Unearned revenues Supplies Total liabilities 1,635 330 1,215 8 70 225 340 330 $10,850 $ 1,435 Accounts receivable Supplies Prepaid insurance Total current assets Property, plant, & equipment: Equipment Less accumulated depr. $2,500 130 2,630 Owner's Equity Dana Bowen, capital Total liabilities and owner's equity 9,000 Total assets $13,200 $10.435 Closing Entries: 5,625 5,625 2,490 s) Fees Eamed Income Summary t) Income Summary Wages Expense Rent Expense Supplies Expense Insurance Expense Depreciation Expense Miscellaneous Expense u) Income Summary Dana Bowen, Capital v) Dana Bowen, Drawing Dana Bowen, Drawing 645 400 540 725 130 50 1,135 1,135 350 350