Question

Below is the journal I completed. Based on this, please help meout to complete following worksheet and income statement, statementof retained earning, and balance sheet. (also, how do I close allthe accounts?)

Date	Accounts and Explanation	Debit	Credit
12/2/14	Inventory	1,300
	Account Payable		1,300
	Purchased 10 Units of Software on Account for $1300
12/2/14	Salaries Payable	2,500
	Cash		2,500
	Paid Employees Salaries Owed
12/2/14	Account Receivable	3,200
	Service Revenue		3,200
	Provided Accounting Service on Account, $3200
12/5/14	Office Equipment	4,800
	Account Payable		4,800
	Purchased Office Equipment on Account, $4800
12/8/14	Supplies	950
	Cash		950
	Purchased Supplies for $950 Cash
12/10/14	Cash	3,000
	Account Receivable		3,000
	Received $3000 Payment on Account
12/11/14	Account Receivable	4,500
	Sales Revenue		4,500
	Sold 15 Units of Inventory on Account, $4500
12/11/14	Cost of goods sold	2,000
	Inventory		2,000
12/11/14	Account Payable	1,200
	Cash		1,200
	Made Payment on Account
12/12/14	Inventory	2,400
	Account Payable		2,400
	Purchased Inventory on Account
12/14/14	Advertising Expense	375
	Cash		375
	Paid for Advertising
12/15/14	Cash	8,000
	Service Revenue		8,000
	Provided Accounting Service for Cash
12/16/14	Salaries Expense	2,500
	Cash		2,500
	Paid Salaries for December 1st-15th
12/17/14	Account Receivable	6,000
	Service Revenue		6,000
	Provided Accounting Service on Account
12/19/14	Account Receivable	3,000
	Sales Revenue		3,000
12/19/14	Cost of goods sold	1,200
	Inventory		1,200
12/22/14	Cash	2,500
	Accounts Receivable		2,500
12/23/14	Accounts Payable	2,800
	Cash		2,800
	Made Payment on Account
12/24/14	Utility Expense	850
	Cash		850
	Paid Monthly Utility Bills
12/27/14	Cash	2,000
	Unearned Service Revenue		2,000
	(Advance Received against Services)
12/29/14	Cash	5,000
	Service Revenue		5,000
	Provided Accounting Service for Cash
12/30/14	Cash	15,000
	Common Stock		1,000
	Additional Paid in Capital		14,000
	Issued 1000 shares of Common Stock
12/31/14	Dividend Payable	31,500
	Cash		31,500
	(Dividend paid)
12/31/14	Salary Expense	2,500
Adj	Salary Payable		2,500
	To accrue salary expense
12/31/14	Depreciation Expense - Building	7,500
Adj	Accumulated Depreciation- Building		7,500
12/31/14	Depreciation Expense - Furniture	12,000
Adj	Accumulated Depreciation - Furniture		12,000
12/31/14	Depreciation Expense - Equiptment	200
Adj	Accumulated Depreciation - Equiptment		200
12/31/14	Supplies Expense	1,625
Adj	Supplies		1,625
12/31/14	Cost of Inventories Sold	280
Adj	Inventory		280
12/31/14	Unearned Revenue	500
Adj	Revenue		500
12/31/14	Uncollectible Account Expense	167
Adj	Allowance for Uncollectible Accounts		167
	Service Revenue
Clo	Retained Earnings
	Retained Earnings
Clo	Salary Expense
	Supplies Expense
	Depreciation Expense
	Utilities Expense
	Retained Earnings
Clo	Dividends

Worksheet (I worked onit, but debit and credit balances are not correct. Please help meout to find errors and complete it correctly.)

	Trial Balance		Adjustments		Adj. Trial Balance
	Debit	Credit	Debit	Credit	Debit	Credit
Cash	79,941				79,941
Accounts Receivable	26,200				26,200
Allowance for Unc. Accounts		900		167		1,067
Supplies	3,950			1,625	2,325
Inventory	4,700			280	4,420
Building	150,000				150,000
Accumulated Depreciation- Building				7,500		7,500
Furnishing	30,000				30,000
Accumulated Depreciation- Furnishings				12,000		12,000
Office Equipment	4,800				4,800
Accumulated Depreciation- Off. Equip.				200		200
Accounts Payable		5,700			5,700
Salary Payable		-		2,500		2,500
Unearned Service Revenue		2,000		500		2,500
Stock, Common		19,000				19,000
Additonal Paid in Capital		166,000				166,000
Retained Earnings		40,000				40,000
Dividends	31,500				31,500
Service Revenue		142,700				142,700
Sales Revenue		23,000				23,000
Advertising Expense	8,174				8,174
Depreciation Expense	-		19,700		19,700
Repairs & Maintenance Expense	10,675				10,675
Supplies Expense	3,560				3,560
Uncollectible Accounts Expense	900		167		1,067
Utilities Expense	6,500				6,500
Cost of Goods Sold		10,900	280			10,900
Salary Expense	57,500		2,500		60,000
Total	$418,400	$410,200	$22,647	$24,772	$444,562	$427,367

Please help me! Thanks