Following is the adjusted trial balance of Post Company. All I need are the closing entry process and prepare the closing entries in journal form based on the information
POST COMPANY
ADJUSTED TRIAL BALANCE
	Debit	Credit
Cash	80,000
Accounts Receivable	12,000
Prepaid Insurance	2,000
Equipment	4,000
Accumulated Depreciation		100
Supplies	400
Accounts Payable		800
Wages Payable		200
Unearned Revenue		1,200
Contributed Capital		82,400
Retained Earnings		0
Sales		16,000
Gas Expense	200
Supply Expense	400
Insurance Expense	400
Depreciation Expense	100
Wage Expense	200
Dividends	1,000
	100,700	100,700