1) D. Swanson Company is completing its first year of operations on April 30 . Reconstruc the entries for the year ended April 30 from the T accounts below. Record them, assigning letters to each transaction, as follows: a-1 Transaction mr Adjusting journal entries 2) Balance and prepare the income statement, the statement of owner's equity, and the balance sheet from the T accounts. 3) Prepare the closing entries (st). 4) Prepare the post-closing trial balance