All necessary T-accounts needed to record what accounts have been used. These should include all debits and credits posted from the journal entries recorded in Requirement #1 above. For May only, prepare the closing entries so that all temporary accounts have a zero value. Prepare separate T-Accounts for May and June and be sure to carry forward May balances into June for all permanent accounts. An adjusted trial balance for June. Be sure to review how an adjusted trial balance is prepared, and the format of an adjusted trial balance