BARRY MOVING SERVICE

Adjusted Trial Balance

December $31$

Debit Credit

Cash $$5,400$

Accounts Receivable $5,250$

Supplies $5,300$

Prepaid Advertising $3,000$

Trucks $30,300$

Accum. Depreciation. $-$ Trucks $$10,000$

Equipment $7,600$

Accum. Depreciation. $-$ Equipment $2,100$

Accounts Payable $1,200$

Unearned Service Fees $6,700$

Common Stock $11,000$

Retained Earnings $16,750$

Dividends $7,700$

Service Fees Earned $81,000$

Wages Expense $31,200$

Rent Expense $10,200$

Insurance Expense $4,900$

Supplies Expense $5,100$

Advertising Expense $8,000$

Depreciation Expense $-$ Trucks $4,000$

Depreciation Expense $-$ Equipment $800$

Totals $$128,750$ $$128,750$

Required

a$.$ Prepare the closing entries at December $31$ directly to Retained Earnings in general journal form.

b$.$ After the closing entries are posted, calculate the ending balance in the Retained Earnings account.

c$.$ Prepare a post$-$closing trial balance.