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Closing Entries and Post-Closing Trial Balance A work sheet for Megaffin's Repairs for the month ended January 31, 20-- is shown. Megaffin's Repairs Work Sheet For Month Ended January 31, 20- Trial Balance Adjustments Adjusted Trial Balance Income Statement Balance Sheet Account Title Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit Cash 3,755.00 3,755.00 3,755.00 Accounts Receivable 1,440.00 1,440.00 1,440.00 Supplies 400.00 290.00 110.00 110.00 Prepaid Insurance 890.00 240.00 650.00 650.00 3,200.00 3,200.00 3,200.00 Delivery Equipment Accumulated Depreciation-Delivery Equipment 50.00 50.00 50.00 Accounts Payable 1,190.00 1,190.00 1,190.00 400.00 400.00 400.00 Wages Payable Don Megaffin, Capital Don Megaffin, Drawing 7,731.00 7,731.00 7,731.00 1,100.00 1,100.00 1,100.00 Repair Fees 5,000.00 5,000.00 5,000.00 Wages Expense 2,130.00 400.00 2.530.00 2,530.00 Advertising Expense 100.00 100.00 100.00 Rent Expense 630.00 630.00 630.00 Supplies Expense 290.00 290.00 290.00 Phone Expense 50.00 50.00 50.00 Insurance Expense 240.00 240.00 240.00 Gas and Oil Expense 190.00 190.00 190.00 50.00 50.00 50.00 Depreciation Expense-Delivery Equipment Miscellaneous Expense 36.00 36.00 36.00 13,921.00 13,921.00 980.00 980.00 14,371.00 14,371.00 4,116.00 5,000.00 10.255.00 9,371.00 Net Income 884.00 884.00 5,000.00 5,000.00 10,255.00 10.255.00 Required: 1. Journalize (page 10) and post the adjusting entries. 2. Journalize (page 11) and post the dosing entries. PAGE 10 DATE GENERAL JOURNAL DESCRIPTION POST. REF. Adjusting Entries DEBIT CREDIT 20- Jan. 31 Jan. 31 Jan. 31 NE Jan. 31 PAGE 11 DATE GENERAL JOURNAL DESCRIPTION POST. REF. Closing Entries DEBIT CREDIT 20-- Jan. 31 Jan. 31 Jan 31 Jan. 31 GENERAL LEDGER ACCOUNT Cash 101 ACCOUNT NO. BALANCE DEBIT DATE ITEM POST. REF. DEBIT CREDIT CREDIT 20- Jan. 31 Balance 3,755.00 ACCOUNT Accounts Receivable ACCOUNT NO. 122 BALANCE DATE ITEM POST. REF. DEBIT CREDIT DEBIT CREDIT 20-- Jan. 31 Balance 1,440.00 ACCOUNT Supplies ACCOUNT NO. 141 BALANCE ITEM POST. REF. DEBIT CREDIT DEBIT CREDIT DATE 20- Jan. 31 Balance 400.00 Jan. 31 ACCOUNT Prepaid Insurance ACCOUNT NO. 145 BALANCE DEBIT CREDIT DATE ITEM POST. REF. DEBIT CREDIT 20- Jan. 31 Balance 890.00 Jan 31 ACCOUNT Delivery Equipment ACCOUNT NO. 185 BALANCE DEBIT DATE ITEM POST. REF. DEBIT CREDIT CREDIT 20- Jan. 31 Balance 3,200.00 ACCOUNT Accumulated Depreciation-Delivery Equipment 185.1 ACCOUNT NO. BALANCE ITEM POST. REF. DEBIT CREDIT DEBIT CREDIT DATE 20- Jan. 31 ACCOUNT Accounts Payable 202 ACCOUNT NO. BALANCE DATE ITEM POST. REF. DEBIT CREDIT DEBIT CREDIT 20- Jan. 31 Balance 1,190.00 ACCOUNT Wages Payable ACCOUNT NO. 219 BALANCE DEBIT CREDIT DATE ITEM POST. REF. DEBIT CREDIT 20- Jan. 31 ACCOUNT Don Megaffin, Capital 311 ACCOUNT NO. BALANCE DATE ITEM POST. REF. DEBIT CREDIT DEBIT CREDIT 20-- Jan. 31 Balance V 7,731.00 Jan. 31 Jan. 31 ACCOUNT Don Megaffin, Drawing ACCOUNT NO. 312 BALANCE DEBIT CREDIT DATE ITEM POST. REF. DEBIT CREDIT Jan. 31 Balance V 1,100.00 Jan. 31 ACCOUNT Income Summary ACCOUNT NO. 313 BALANCE DEBIT CREDIT DATE ITEM POST. REF. DEBIT CREDIT 20- Jan. 31 Jan. 31 Jan. 31 ACCOUNT Repair Fees ACCOUNT NO. 401 BALANCE DEBIT CREDIT DATE ITEM POST. REF. DEBIT CREDIT 20- Jan. 31 Balance 5,000.00 Jan. 31 ACCOUNT Wages Expense ACCOUNT NO. 511 BALANCE DEBIT CREDIT ITEM POST. REF. DEBIT CREDIT DATE 20- Jan. 31 Balance 2,130.00 Jan. 31 Jan. 31 ACCOUNT Advertising Expense ACCOUNT NO. 512 BALANCE DEBIT CREDIT DATE ITEM POST. REF. DEBIT CREDIT 20- Jan. 31 Balance 100.00 Jan. 31 ACCOUNT Rent Expense ACCOUNT NO. 521 BALANCE DEBIT CREDIT DATE ITEM POST. REF. DEBIT CREDIT 20- Jan. 31 Balance 630.00 Jan. 31 ACCOUNT Supplies Expense ACCOUNT NO. 523 BALANCE DEBIT CREDIT DATE ITEM POST. REF. DEBIT CREDIT 20- Jan. 31 Jan. 31 ACCOUNT Phone Expense ACCOUNT NO. 525 BALANCE DEBIT CREDIT ITEM POST. REF. DEBIT CREDIT DATE 20- Jan. 31 Balance 50.00 Jan. 31 ACCOUNT Insurance Expense ACCOUNT NO. 535 BALANCE DEBIT CREDIT ITEM POST. REF. DEBIT CREDIT DATE 20- Jan. 31 Jan. 31 ACCOUNT Gas and Oil Expense ACCOUNT NO. 538 BALANCE DEBIT CREDIT DATE ITEM POST. REF. DEBIT CREDIT 20- Jan. 31 Balance 190.00 Jan. 31 ACCOUNT Depreciation Expense-Delivery Equipment ACCOUNT NO. 541 BALANCE DEBIT CREDIT DATE ITEM POST. REF. DEBIT CREDIT an. 31 at 31 ACCOUNT Miscellaneous Expense ACCOUNT NO. 549 BALANCE DEBIT CREDIT DATE ITEM POST. REF. DEBIT CREDIT an. 31 Balance V 36.00 an. 31 - Prepare a post-closing trial balance. Megaffin's Repairs Post-Closing Trial Balance January 31, 20-- Account Acct. No. Debit Balance Credit Balance 101 Mccounts Receivable 122 Supplies 141 Prepaid Insurance 145 Delivery Equipment 185 Accumulated Depreciation-Delivery Equipment 185.1 counts Payable 202 Wages Payable 219 Don Megaffin, Capital
