12. The completed six-column work sheet for J. Fioravanti is shown. a. Open a ledger for the company and include account 302, Income Summary. b. Prepare closing entries in a general journal. c. Post the closing entries to the ledger. d. Prepare a post-closing trial balance. J. Fioravanti Work Sheet For the month ended April 30, 20- ACC TRIAL BALANCE INCOME STATEMENT BALANCE SHEK ACCOUNT TITLE NO DEBIT CREDIT DEBIT CREDIT Dram CREME Cash 100 2000 00 200000 2 Accounts Receivable 101 4300 00 430000 3 Equipment 110 6200 00 620000 Accounts Payable 200 250000 51. Pioravanti, Capital 300 5000 00 2300 00 5000 00 Sales 400 8000 00 800000 7 Salaries Expense 500 1200 00 1200 00 General Expense 501 800.00 800 00 Advertising Expense 502 1000 00 1000 00 10 15500 00 15 500 00 3000 00 8000 00 12500 00 750000 10 11 Net Income 5000 00 500000 11 12 800000 8000.00 12 500 00 1250000 12 14 14