Case Accountine Cycle IR World Expeditions is a travel agency that offers international and local travel packages. The compary is owned and operated by James Robertson. The closing balances at the end of August 2023 and the chart of accounts are shown below. \begin{tabular}{|l|l|} \hline Sep 30 & Paid$891cashforthebankloanwhichincluded$675principleand$216interest.Theloanisduein4yearswithmonthlyrepaymentsof$675principleplusinterestat8%onoutstandingbalance. \\ \hline \end{tabular} At the end of September, the following adjustment had to be journalized to properly report the balances of the company's accounts: At the end of September, the following adjustment had to be journalized to property report the balances of the company's accounts: Riequired: a) Enter the opening balances from the August 2023 balance sheet into the general ledger accounts. b) Prepare the journal entries for the month of September and post them to the appropriate general ledger accounts. c) Create the trial balance in the worksheet, and then complete the remaining section of the worksheet. d) Create the income statement, statement of owner's equity and the classified balance sheet. e) Prepare the journal entries for the adjustments and post them to the appropriate general ledger accounts. f) Prepare the journal entries to close the books for the month of September 2023 (use the income summary account), and post the journal entries to the appropriate general ledger accounts. g) Create the post-closing trial balance. \begin{tabular}{|c|c|c|c|c|c|c|} \hline Account: & Anding Balance & & & \multicolumn{2}{|c|}{$76,745} \\ \hline Date & Description & PR & DR & CR & Balance (DR or CR) \\ \hline & Opening Balance & & & & $10,800 & \\ \hline 9/30/2023 & & & & & & \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|} \hline Account & Acrurnulated Depreciation & & \multicolumn{1}{|c|}{ GL No: } \\ \hline Date & \multicolumn{1}{|c|}{ Description } & PR & DR & CR & \multicolumn{2}{|c|}{ Balance (DR or) } \\ \hline & Opening Balance & & & & & \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|c|} \hline Account & Lhesmed Revenue & & & GL No: \\ \hline Dete & Description & FR & DR & CR & Ealance (DR or CW) \\ \hline & Opening kalance & & & & & \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|c|} \hline Sccount & Bankloan & & & GL No: \\ \hline Date & \multicolumn{1}{|c|}{ Description } & FR & DR & CR & Ealance (DR or CR) \\ \hline & Opening Belance & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|} \hline Account & \multicolumn{2}{|c|}{ Robertson, Withdrawals } & & \multicolumn{2}{|c|}{ GL No: } \\ \hline Date & Description & PR & DR & CR & \multicolumn{2}{|c|}{ Balance (DR or CR) } \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|} \hline Account: Income Summary & Description & PR & DR & CR & \multicolumn{2}{|c|}{ GLalance (DR or CR) } \\ \hline Date & & & & & & \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} Paragraph \begin{tabular}{|c|c|c|c|c|c|c|} \hline Accourit \\ \hline Dite & Desconiption & PR & DR & CR & \multicolumn{2}{c|}{ GL. Ho: } \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|} \hline Account: Depreciation Expense & PR & DR & CR & \multicolumn{2}{|c|}{ GL Na: } \\ \hline Date & Description & & & & & \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|} \hline Account: Insurance Expense & PR & DR & CR & \multicolumn{2}{|c|}{ GLalance (DR or CR) } \\ \hline Date & Description & & & & & \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|} \hline Arcourt \\ \hline Date & Dinterest Expense & & \multicolumn{1}{|c|}{ GL Mo: } \\ \hline & & Description & DR & CR & Balance (DR ar CR, \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|} \hline Accourt \\ \hline Date & Dataries Expense & PR & DR & CR & \multicolumn{2}{|c|}{ Galance (DR ar CR) } \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|} \hline Account Telephone Experse & DR & DR & CR & \multicolumn{2}{|c|}{ GL Ho: } \\ \hline Date & Description & & & & & \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|} \hline Account & Traved Expense & & \multicolumn{2}{|c|}{ GL No: } \\ \hline Date & Description & PR & DR & CR & \multicolumn{1}{|c|}{ Balance (DR or CR) } \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|} \hline Account: Rent Expense & & \multicolumn{2}{|c|}{ GL No: } \\ \hline Date & Description & PR & DR & CR & Balance (DR or CR) \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} 1R World Eapeditions mosene Statemert: For the Mouth Einded September 30, 21es \begin{tabular}{|l|r|r|} \hline Services Revenue & & $73,240 \\ \hline Less Expenses & & \\ \hline Advertising Expenses & $2,530 & \\ \hline Reprecation Expense & $1,270 & \\ \hline insurance expense & $375 & \\ \hline Interset Expense & 5208 & \\ \hline Salries Expense & $6,225 & \\ \hline Telephone Expense & 5880 & \\ \hline Travel Expenses & $9,100 & \\ \hline Rent Expense & $1,950 & 22538 \\ \hline Net lncome & & 50,702 \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline \end{tabular} JR Morid Expeditions Statement of Oumer's Equity For the Month Ended September 30, 2023 \begin{tabular}{|l|r|r|} \hline woods Capital & 554,550 & \\ \hline Add net income & 50,702 & \\ \hline less withdrawals & 6,550 & \\ \hline woods capital ending & 97,702 & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline \end{tabular} IR World Eryeditions Balance Sheet \begin{tabular}{|l|r|r|} \hline \multicolumn{2}{|c|}{ IR World Expeditions } \\ \hline \multicolumn{2}{|c|}{ Post-Qlosing Trial Balance } \\ \hline \multicolumn{2}{|c|}{ September 30, 2023 } \\ \hline Account Titlers & DR & CR \\ \hline Cash & $76,745 & \\ \hline Account Receviable & 14,680 & \\ \hline Prepaid Insurance & 11,184 & \\ \hline Equipment & 59,900 & \\ \hline Accumlated Depreciation & & \\ \hline Account Payable & & $,000 \\ \hline lnterset payable & & \\ \hline Salary payable & & \\ \hline Unearned Revenue & & 37,840 \\ \hline Bank Loan & & 31,725 \\ \hline Note Payable & & 15,000 \\ \hline Roberts on Withdrawals & & \\ \hline Services Revenue & & \\ \hline Advertising Expenses & & \\ \hline Deprecation Expenses & & \\ \hline Insurance Expense & & \\ \hline Interset Pavable & & \\ \hline Salaries Expenses & & \\ \hline Telephone Expense & & \\ \hline Travel Expense & & \\ \hline Rent Expense & & \\ \hline Total & & \\ \hline \end{tabular}