Income taxes are estimated to General Journal Date Account/ 30/Sep Utilities Expense Utilities Payable 30/Sep Merchandise Inventory Cost Of Goods Sold 30/Sep Income Taxes Expense Page Debit 17 ,ooo 17 ,ooo 243,500 243,500 190 500 General Journal Page G eb 30/Sep 30/Sep 30/Sep Income Taxes Payable Interest Earned 30/Sep Bank Service Charge Expense c) What is the next step in the accounting cycle? O O O O O O O Post closing entries This is the last step Prepare an adjusted trial balance Prepare closing entries Post adjusting entries Prepare an unadjusted trial balance Prepare financial statements Prepare a post-closing trial balance