|LAKOTA FREIGHT CO.|
|End-of-Period Spreadsheet (Work Sheet)|
|For the Year Ended March 31, 2014|
The data needed to determine year-end adjustments are as follows:
Supplies on hand at March 31 are $7500, Insurance premiums expired during year are $1800, Depreciation ofequipment during year are $8350, Depreciation of trucks during year are $6200, and wages accrued but not paid at March 31 are $600.
3a. Journalize the adjusting entries on Page 26 of the journal. Adjusting entries are recorded on March 31.
6a. Journalize the closing entries on page 27 of the journal. (Note: Complete the adjusted trial balance, the income statement, the statement of owner’s equity, and the balance sheet BEFORE completing part 6a.)
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