The partially completed work sheet for the current fiscal year of Sandy's Delivery Service appears below:

Required
1. Complete the work sheet.
2. Journalize the adjusting and closing entries (omit narratives).

Sandy's Delivery Service Work Sheet xls oe Insest Page Layout Formulas Data Review e Sandy's Delivery Service Work Sheet For the Year Ended December 31, 2014 Balance Sheet & Statement of Adjusted Income Unadjusted Trial Balance Adjustments Trial Balance Statement Changes in Equity Account Dr Dr Dr 8 Cash 9 Accounts receivable 10 Supplies 11 Prepaid insurance 12 Prepaid rent 13 Delivery trucks 14 Accounts payable 15 Unearned delivery fees 16 Sandra Berlasty, capital 17 Sandra Berlasty, withdrawals 18 Delivery service revenue 19 Advertising expense 20 Gas and oil expense 21 Salaries expense 22 Utilities expense 23 Totals 24 Insurance expense 25 Rent expense 26 Supplies expense 27 Dep. expense, delivery trucks 28 Accumulated dep, delivery trucks 29 Salaries payable 30 Net income 10,650 7,000 4,200 2,400 1,800 9,000 1,600 40,000 40,000 3,130 4,500 50,000 3,130 2,000 3,000 18,500 5,600 76,130 76,130 2,000 400