ACCRUED SALARIES 7 Explanation 10 121 ACCOUNT NO. 213 Post Debit Credit Dr/Cr Balance Ref ACCOUNT NO. 312 PS-2A. As the bookkeeper for Potter Cleaning Service, a. from the trial balance columns of the worksheet on page 228, enter the beginning balance of each account before adjustments in your working papers, b. journalize and post adjusting entries, c. journalize and post closing entries, and d. from the ledger (after all posting is complete), prepare a post-closing trial balance at March 31, 2022. 13 B. POTTER, CAPITAL 14 Post 15 Explanation Deb Creat Dr/Cr Ret 16 17 10 101 20 21 Balance B. POTTER, WITHDRAWALS ACCOUNT NO. 313 Explanation Post Ret Debit Credit DuCr Balance ACCOUNT NO. 314 INCOME SUMMARY 30 Explanation Post Debit Credit DC Ref 32 33 34 35 Balance Journalizing and posting adjusting and closing entries and 37 preparing a post-closing trial balance CLEANING FEES ACCOUNT NO. 412 138 T Prst T