A) create the closing entries for Peter Christmas store DR CR 36,000 Adjusted Trial Balance Peters Christmas store 31-Dec-11 Cash 6,000 Accounts Receivable 12.000 Christmas tree Inventory 8.000 Delivery Track 55.000 Ace. Dep-Delivery Track Land 110.000 Accounts Payable Mortare Payable Owner's, Capital Owner's, Drawings 3,500 Christmas tree revenues Decoration revenues Utilities expense 12,000 decoration Expense 55.000 depreciation Expense 5000 1.200 telephone Expense 8.000 er salaries expense 275,700 12,000 75.000 2.700 100,000 50,000 275700 b) create the post closing trial balance Adjusted Trial Balance Peters Christmas store 31-Dec-11 Closing Entries Assignment