Data Table De Leche, Inc. Adjusted Trial Balance September 30, 2018 Account Debit Credit Cash $ 5,300 10,000 3,200 250 Accounts receivable Prepaid rent Supplies Equipment Accumulated depreciation, equipment Accounts payable Unearned service revenue 25,000 $ 4,500 2,800 1,800 1,600 4,000 10,750 10,500 4,000 Salaries payable Notes payable Common stock Retained earnings Dividends Service revenue Interest revenue Salaries expense Rent expense Depreciation expense, equipment Utilities expense 41,000 1,000 21,900 5,900 1,200 800 400 Supplies expense $ Total 77,950 $ 77,950 Print Done The September 30, 2018, adjusted trial balance of De Leche, Inc., is shown below. (Click the icon to view the adjusted trial balance.) Read the requirements Requirement 1. Prepare the September closing entries for De Leche, Inc. (Record debits first, then credits. Exclude explanations from any journal entries.) Begin by closing out the revenue accounts. Journal Entry Date Accounts Debit Credit Sep Close out the expense accounts Journal Entry Date Accounts Debit Credit Sep Close out the Dividends account. Journal Entry Date Accounts Debit Credit Sep Requirement 2. Calculate the ending balance in Retained earnings. Select the labels and enter the amounts to calculate the ending balance in Retained earnings = Ending retained earnings + Requirement 3. Prepare a post-closing trial balance. De Leche, Inc. Post-Closing Trial Balance September 30, 2018 Account Debit Credit Total