A partially completed worksheet for At Home Pet Grooming Service, a firm that grooms pets at the owners home, follows.

Required:

Complete the worksheet.

Record the adjusting entries in the general journal (transactions 1-3).

Record the closing entries in the general journal (transactions 4-7).

Post the adjusting entries and the closing entries to the general ledger accounts. Hint: Be sure to enter beginning balances.

Prepare a postclosing trial balance.

Analyze: What total debits were posted to the general ledger to complete all closing entries for the month of December?