Dr.	Cr.
Cash	17,000.00
Accounts Receivable	27,750.00
Store Supplies	5,150.00
Copyright	15,000.00
Land	50,000.00
Baseball Equipment	75,000.00
Accumulated Depreciation, Baseball Equipment		53,750.00
Building	102,000.00
Accumulated Depreciation, Building		20,500.00
Accounts Payable		40,700.00
Loan Payable		55,000.00
R.J. Good, Capital		100,050.00
R.J. Good, Withdrawals	5,750.00
Training Fees Earned		65,500.00
Rent Earned		5,000.00
Depreciation Expense, Baseball Equipment	7,500.00
Depreciation Expense, Building	5,200.00
Salaries Expense	20,000.00
Telephone Expense	3,150.00
Utilities Expense	7,000.00
Totals	340,500.00	340,500.00

RJs Baseball Academy

Trial Balance

March 31, 2022

Journalize the closing entries, post those entries, and prepare the post-closing trial balance.

There are 2 revenue accounts for this question. Also, the Copyright account is an asset.