Earle Real Estate Appraisal

Adjusted Trial Balance

June $30,2023$

$$

$$

$$

$$

Balance

$$

$$

Account Title

$$

Debit

$$

Credit

$$

$$

Cash

$$

$$4,400$

$$

$$

$$

$$

Accounts receivable

$$

$6,100$

$$

$$

$$

$$

Office supplies

$$

$1,550$

$$

$$

$$

$$

Prepaid insurance

$$

$1,760$

$$

$$

$$

$$

Land

$$

$13,200$

$$

$$

$$

$$

Building

$$

$86,000$

$$

$$

$$

$$

Accumulated amortization$$building

$$

$$

$$

$$16,870$

$$

$$

Accounts payable

$$

$$

$$

$18,500$

$$

$$

Interest payable

$$

$$

$$

$8,100$

$$

$$

Salaries payable

$$

$$

$$

$2,550$

$$

$$

Unearned revenue

$$

$$

$$

$7,550$

$$

$$

Note payable $($long$-$term$)$

$$

$$

$$

$43,000$

$$

$$

E$.$Earle$,$ capital

$$

$$

$$

$45,500$

$$

$$

E$.$Earle$,$ withdrawals

$$

$27,400$

$$

$$

$$

$$

Service revenue

$$

$$

$$

$48,200$

$$

$$

Insurance expense

$$

$3,900$

$$

$$

$$

$$

Salaries expense

$$

$30,500$

$$

$$

$$

$$

Supplies expense

$$

$260$

$$

$$

$$

$$

Interest expense

$$

$8,100$

$$

$$

$$

$$

Utilities expense

$$

$2,800$

$$

$$

$$

$$

Amortization expense$$building

$$

$4,300$

$$

$$

$$

$$

Total

$$

$$190,270$

$$

$$190,270$

what is Required

$1.$

Journalize the closing entries.

$2.$

$$T$-$accounts have been opened using the balances from the adjusted trial balance. Post the closing entries to the$$ T$-$accounts.

$3.$

Prepare the$$ company's post$-$closing trial balance at June $30$ comma $2023$

$.$