Create a closing entry using attached worksheet.

"Requirement #$8$: Prepare the closing entries at January $31$ in the General Journal below. Hint:Use the balances for each account which appear on the Adjusted

Trial Balance for your closing entries.$($Omit explanations$)$

$"$

"Requirement #$9$: Post the closing entries to the T$-$Accounts on the General Ledger worksheet and compute ending balances. Just add to the adjusted balances already listed.

$"\backslash$table$[[$Account$,$Account,Balance$],[$#$,$Title,Debit,Credit$],[\frac{?}{\text{b}\text{a}\text{r}}(111),$Cash,$30,000,],[117,$Prepaid Insurance,$5,750,],[119,$Cleaning Supplies,$230,],[144,$Furniture,$15,000,],[145,$Acoum Dep $-$ Furniture,,$125],[146,$House,$35,000,],[147,$Acoum Dep $-$ House,,$100],[148,$Land,$15,000,],[212,$Account Payable,,$950],[213,$Notes Payable,,$30,000],[214,$Wages Payable,,$5,120],[215,$Utilities Payable,,$740],[216,$Rent Received in Advance,,$490],[217,$Interest Payable,,$300],[218,$Income Tax Payable,,$1,007],[312,$Capital stock,,$60,000],[313,$Dividens,$200,],[411,$Rental Revenue,,$8,790],[412,$Restaurant Revenue,,$6,600],[511,$Advertising Expense,$450,],[512,$Wage Expense,$9,350,],[513,$Insurance Expense,$250,],[514,$Supplies Expense,$720,],[515,$Utilities Expense,$740,],[516,$Depreciation Expense $($House $+$ Furniture$),225,],[517,$Interest Expense,$300,],[518,$Income Tax Expense,$1,007,]]$