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The adjusted trial balance of Mozart D.J., Inc. at the end of its fiscal year is as follows.

MOZART D.J., INC.

Adjusted Trial Balance

July 31, 2008

No. Account Titles Debits Credits

101 Cash $ 14,940

112 Accounts Receivable 8,780

157 Equipment 15,900

167 Accumulated Depreciation $ 5,400

201 Accounts Payable 4,220

208 Unearned Rent Revenue 1,800

311 Common Stock 20,000

320 Retained Earnings 25,200

332 Dividends 14,000

404 Commission Revenue 65,100

429 Rent Revenue 6,500

711 Depreciation Expense 4,000

720 Salaries Expense 55,700

732 Utilities Expense 14,900

$128,220 $128,220

Instructions

(a) Prepare the closing entries using page J15.

(b) Post to Retained Earnings and No. 350 Income Summary accounts. (Use the three-column form.)

(c) Prepare a post-closing trial balance at July 31.

(d) Prepare an income statement and a retained earnings statement for the year ended July 31, 2008. There were no issuances of stock during the year.

(e) Prepare a classified balance sheet at July 31.

5-9 (SO 2, 3, 6) is as follows. No. 101 112 157 167 201 208 311 320 332 404 429 711 720 732 The adjusted trial balance of Mozart D.J., Inc. at the end of its fiscal year MOZART D.J., INC. Adjusted Trial Balance July 31, 2008 Account Titles Debits Cash $ 14,940 Accounts Receivable 8,780 Equipment 15,900 Accumulated Depreciation Accounts Payable Unearned Rent Revenue Common Stock Retained Earnings Dividends 14,000 Commission Revenue Rent Revenue Depreciation Expense 4,000 Salaries Expense 55,700 Utilities Expense 14,900 $128,220 Credits $ 5,400 4,220 1,800 20,000 25,200 65,100 6,500 $128,220 Instructions (a) Prepare the closing entries using page J15. (b) Post to Retained Earnings and No. 350 Income Summary accounts. (Use the three-column form.) (c) Prepare a post-closing trial balance at July 31. (d) Prepare an income statement and a retained earnings statement for the year ended July 31, 2008. There were no issuances of stock during the year. (e) Prepare a classified balance sheet at July 31