The list of accounts below and the unadjusted balances of these accounts were taken from the ledger of the Manville

The list of accounts below and the unadjusted balances of these accounts were taken from the ledger of the Manville Corporation at the end of their accounting period, March 31, 20X2: 

Cash $ 3,995 
Accounts Receivable 13,240 
Allowance for Doubtful Accounts 120 
Inventory'April 1, 20X1 22,800 
Prepaid Insurance 360 
Supplies on Hand 520 
Equipment 15,000 
Accumulated Depreciation'Equipment 4,500 
Accounts Payable 11,870 
Taxes Payable 390 
Capital Stock 25,000 
Retained Earnings 11,920 
Dividends 9,000 
Sales 89,490 
Sales Returns and Allowances 920 
Sales Discounts 1,330 
Purchases 56,320 
Purchase Returns and Allowances 490 
Purchase Discounts 1,125 
Transportation-In 880 
Sales Salaries 11,800 
Rent Expense 3,600 
Advertising Expense 2,700 
Utilities Expense 1,880 
Maintenance Expense 560 
Additional data: 
A. Merchandise inventory at March 31, 20X2, was $23,300. 
B. The Allowance for Doubtful Accounts should be increased by $600. 
C. Prepaid insurance represents a three-year policy purchased April 1, 20X1. 
D. Supplies on hand were estimated to be $170 on March 31, 20X2. 
E. The cost of the equipment is being depreciated over a 15-year estimated life using 
The straight-line method. Salvage value should be ignored. 
F. Unpaid sales salaries on March 31, 20X2, amounted to $200.

1. Prepare a worksheet
2. Prepare an income statement
3. Prepare a statement of retained earnings
4. Prepare a balance sheet
5. Prepare the closing entries