Account Debit Credit Cash GA $ 5,000 Accounts receivable 9,600 Prepaid rent 2,300 300 32,000 $ 3,600 Supplies Equipment Accumulated depreciation, equipment Accounts payable Unearned service revenue Salaries payable Notes payable Common stock 2,500 1,500 1,800 9,000 3,250 Retained earnings 10,500 Dividends 7,000 4 Equipment 32,000 $ 3,600 Accumulated depreciation, equipment Accounts payable Unearned service revenue 2,500 1,500 1,800 Salaries payable Notes payable 9,000 Common stock 3,250 Retained earnings 10,500 Dividends 7,000 Service revenue 54,000 Interest revenue 600 Salaries expense 22,700 Rent expense 5,800 Depreciation expense, equipment 1,200 Utilities expense 500 Supplies expense 350 86,750 $ Total 86,750 Journal Entry Date Accounts Debit Credit Sep 30 Service revenue 54000 Interest revenue 600 Retained earings 54600 Close out the expense accounts. Date Debit Credit Sep 54600 Journal Entry Accounts 30 Retained earnings Salaries expense Rent expense Supplies expense Depreciation expense, equipment Utilities expense 22700 5800 250 1200 500 lose out the Dividends account. Journal Entry Date Debit Credit Accounts 30 Retained earnings Sep Dividends Requirement 2. Calculate the ending balance in Retained earnings. Select the labels and enter the amounts to calculate the ending balance in Retained earnings. = Ending rete Requirement 3. Prepare a post-closing trial balance. Post-Closing Trial Balance September 30, 2018 Account Debit Credit Total