Before you begin, print out all the pages in this workbook.
Roth Contractors Corporation was incorporated on December 1, 2019.
Required:
Part A
1	Prepare journal entries to record the December transactions shown on page "Transactions Pt. A". General ledger account numbers and descriptions are not needed.
2	Post the entries to general ledger T-accounts.
Part B
3	Prepare all necessary adjusting entries based on the information shown on the printed "Adj. Entries Pt. B" page. General ledger account numbers and descriptions are not necessary.
4	Post the entries to general ledger T-accounts and calculate balances.
5	Prepare an adjusted trial balance at December 31.
6	Prepare an income statement, statement of changes in equity, and balance sheet. Assume the fiscal year-end is December 31, 2019.
7	Prepare closing entries and a post-closing trial balance at December 31, 2019.