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John Clais began operations as an event consultant

John Clais began operations as an event consultant on January 1, 2008. The trial balance columns of the work sheet on March 31 are as follows. Other data: 1. Supplies on hand total $500. 2. Depreciation is $250 per quarter. 3. Interest accrued on a six-month note payable, issued January 1, $400. 4. Insurance expires at the rate of $180 per month. 5. Services provided but unbilled at March 31 total $1,750. (a) Enter the trial balance on a work sheet, and complete the work sheet. (b) Prepare an income statement and a retained earnings statement for the quarter and a classified balance sheet on March 31. (c) Journalize the adjusting entries from the adjustments columns of the work sheet. (d) Journalize the closing entries from the financial statement columns of the worksheet.

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