$($Worksheet$,$ Balance Sheet, Adjusting and Closing Entries$)$ Cooke Company has a fiscal year ending on September $30.$ Selected data from the September $30$ worksheet are presented below.

$\backslash$table$[[$an$$c$.=,$Cooke Co$.],[,$Home Insert,Page Layout formulas,Review View,View$],[$P$18],[1,,$A$,$B$,$C$,$D$,$E$],[1,\{$

$\backslash$table$[[\{$fca$6$cecba$-183$a$-47$a$1-9$b$84-8$b$80$ce$6036$d$5\}$

$\backslash$table$[[$Cooke Company$],[$Worksheet$]]],[$For the Month Ended September $30,2020]]\}],[2],[3],[4],[5,$Account Titles,Trial Balance,Adjusted Trial Balance$],[6,$Dr$.,Cr.,$Dr$.,Cr.],[7,$Cash,,$\frac{?}{\text{b}\text{a}\text{r}}(37,400),,\frac{?}{\text{b}\text{a}\text{r}}(37,400),],[8,$Supplies,,$18,600,,4,200,],[9,$Prepaid Insurar,,$31,900,,3,900,],[10,$Land,,$80,000,,80,000,],[11,$Equipment,,$120,000,,120,000,],[12,$Accumulated D$,$preciation$-$Equipment,,$36,200,,42,000],[13,$Accounts Payal,,,$14,600,,14,600],[14,$Unearned Serv,ce Revenue,,$2,700,,700],[15,$Mortgage Paya,,,$50,000,,50,000],[16,$Common Stock,,,$107,700,,107,700],[17,$Retained Earni,gs$,$ Sept. $1,2020,,2,000,,2,000],[18,$Dividends,,$14,000,,14,000,],[19,$Service Revenu,,,$278,500,,280,500],[20,$Salaries and W$,$ges Expense,$109,000,,109,000,],[21,$Maintenance a$,$Id Repairs Expense,$30,500,,30,500,],[22,$Advertising Ex$,$ense,$9,400,,9,400,],[23,$Utilities Expens,,$16,900,,16,900,],[24,$Property Tax E$,$pense,$18,000,,21,000,],[25,$Interest Expens,,$6,000,,12,000,],[26,$Totals,,$491,700,491,700,,],[27,$Insurance Expe,,,,$28,000,],[28,$Supplies Expen,,,,$14,400,],[29,$Interest Payab$|,,,,,6,000],[30,$Depreciation E$,$pense,,,$5,800,],[31,$Property Taxes,Payable,,,,$3,000],[32,$Totals,,,,$506,500,506,500]]$

Instructions

a$.$ Prepare a complete worksheet.

b$.$ Prepare a classified balance sheet. $($Note: $$10,000$ of the mortgage payable is due for payment in the next fiscal year.$)$

c$.$ Journalize the adjusting entries using the worksheet as a basis.

d$.$ Journalize the closing entries using the worksheet as a basis.

e$.$ Prepare a post$-$closing trial balance.