This problem should be used in conjunction with Problem 4-3A. It completes the accounting cycle by posting to T-accounts and preparing the postclosing trial balance. Required 1. Using the Problem 4-3A data, post the adjusting and closing entries to the T-accounts. denoting adjusting amounts by Adj.. closing amounts by Clo.. and account balances by Bal.. as shown in Exhibit 4-9. You must set up a T-account for Income Summary. Double underline all accounts with a zero ending balance. 2. Prepare the postclosing trial balance.