Cusick Department Store is located near the Village Shopping Mall. At the end of the company’s calendar year on December 31, 2012, the following accounts appeared in two of its trial balances. Instructions (a) Prepare a multiple-step income statement, an owner’s equity statement, and a classifi ed balance sheet. $25,000 of the mortgage payable is due for payment next year. (b) Journalize the adjusting entries that were made. (c) Journalize the closing entries that arenecessary.