How can I get the balances in the General Ledger(GL) to be the same as the Post Closing Trial Balance(PCTB)? Service Revenue account and Salaries Expense account should both be at Zero balances.

Credit Debit 34,000 67,000 2,000 5,000 114,000 Cash Accounts Receivable Prepaid Advertising Supplies Equipment Accumulated Depreciation Accounts Payable Unearned Revenue Long-term Notes Payable Common Stock Retained Earnings 7 Dividends 3 Service Revenue Salaries Expense Rent Expense 1 Depreciation Expense 2. Supplies Expense 3 Advertising Expense 4 13,000 77,500 3,000 25,000 65,500 38,000 26 222,000 222,000 = Opening Balances Journal GU Worksheet Ind Stma SE Stmt Bal Sheet Post-Losing Trial Balance Calculation Mode Automatic Workbook Statistics GENERAL LEDGER Cash Acct # 100 Balance Debit Credit Debit Credit Entry Date No. 1-Jan Open 2-Jan 1 6-Jan 3 11-Jan 5 16-Jan 7 19-Jan 8 4,000 8,000 16,000 7,500 28,000 24,000 16,000 32,000 39,500 37,500 35,000 34,000 00 9 25-Jan 28-Jan 2,000 2,500 1,000 10 5 Accounts Receivable Acct # 120 7 Debit Credit Entry Date No. 1-Jan Open 4-Jan 2 11-Jan 5 31-Jan Adja Balance Debit Credit 50,000 78,000 62,000 67,000 28,000 Ne UN 0 0 16,000 5,000 Opening Balances Journal GL Worksheet Inc Stmt Calculation to Acct # 130 Prepaid Advertising Entry Date No. Debit 1-Jan Open 31-Jan Adj b Balance Debit Credit Credit 8,000 2,000 6,000 Debit Credit 1 Supplies 3 Entry 4. Date No. 5 1-Jan Open 6 9-Jan 4 7 31-Jan Adjc 8 9 Acct # 140 Balance Debit Credit 6,000 9,000 5,000 3,000 4,000 20 31 Equipment 12 Entry 43 Date No. 44 1-Jan Open 45 13-Jan 6 Debit Credit Acct # 180 Balance Debit Credit 102,000 114,000 12,000 46 47 Opening Balances Journal GL Worksheet Inc Strat Calculation Mode Automatic WORKOOOK Statistics Acct # 181 Balance Debit Credit 12,000 13,000 Accumulated Depreciation Entry 1 Date No. Debit Credit 2. 1-Jan Open 3 31-Jan Adjd 1,000 4 5 6 Accounts Payable 67 Entry 58 Date No. Debit Credit 59 1-Jan Open 60 9-Jan 4. 3,000 61 25-Jan 9 2,500 62 Acct # 200 Balance Debit Credit 77,000 80,000 77,500 63 64 65 Unearned Revenue Acct # 205 66 67 Entry Date No. 31-Jan Adje Balance Debit Credit Debit 68 69 Credit 3,000 3,000 70 Opening Balances Journal GL Worksheet Inc Stmt Calculation Mode Automatic Acct # 250 Balance Debit Credit Credit Long-term Notes Payable Entry Date No. Debit 1-Jan Open 13-Jan 6 28-Jan 10 1,000 12,000 14,000 26,000 25,000 Common Stock Acct # 300 Balance Debit Credit Entry Date No. 1-Jan Open 16-Jan 7. Debit Credit 7,500 58,000 65,500 Acct # 310 Balance Debit Credit Credit Retained Earnings Entry Date No. Debit 1 1-Jan Open 2 31-Jan Clo 1 3. 31-Jan Clo 2 23,000 31-Jan Clo 3 2,000 30,000 33,000 63,000 40,000 38,000 2,000 E Opening Balances Journal GL Worksheet Node Dividends Acct # 350 Balance Debit Credit Credit Entry Date No. 19-Jan 8 31-Jan Clo 3 Debit 2,000 2,000 0 2,000 Acct # 400 Balance Debit Credit Credit 28,000 28,000 25,000 2 B 4 Service Revenue 5 Entry 6 Date No. Debit 7 4-Jan 2 8 31-Jan Adje 3,000 09 31-Jan Clo 1 30,000 70 11 12 Salaries Expense 13 Entry 14 Date No. Debit 15 6-Jan 3 8,000 116 31-Jan Adj a 117 31-Jan Clo 2 118 5,000 Credit Acct # 501 Balance Debit Credit 8,000 3,000 5,000 5,000 8,000 Opening Balances Journal GL Worksheet Inc Stmt Acct # 502 Rent Expense Entry Date No. Balance Debit Credit Credit Debit 4,000 2-Jan 1 4,000 31-Jan Clo 2 4,000 0 Depreciation Expense Entry Date No. Debit 31-Jan Adj d 1,000 1 31-Jan Clo 2 e Acct # 503 Balance Debit Credit Credit 1,000 1,000 0 3 4 Supplies Expense 5 Entry Date No. Debit 37 31-Jan Adjc 4,000 38 31-Jan Clo 2 39 Acct # 504 Balance Debit Credit 4,000 Credit OL 4,000 0 41 Advertising Expense Entry Acct # 505 Balance Opening Balances Journal GL Worksheet Inc Stmi Advertising Expense Entry Date No. Debit 31-Jan Adj b 6,000 31-Jan Clo 2 Acct # 505 Balance Debit Credit Credit 6,000 0 6,000 TA F GENERAL JOURNAL Entry No. 1 Posted Debit Date 2-Jan Credit Description Rent Expense Cash 4,000 502 100 4,000 4-Jan 2 28,000 Account Receivable Service Revenue 120 400 28,000 6-Jan 3 Salaries Expense Cash 8,000 501 100 8,000 3 9-Jan 4 Supplies Account Payable 3,000 1 5 140 200 3,000 5 11-Jan un 5 Cash Account Receivable 100 16,000 T 120 8 16,000 13-Jan 6 Equipment Long Term Note Payable 12,000 180 250 1 12,000 16-Jan 7 12 03 Cash Common Stock 7,500 100 300 7,500 Opening Balances Journal Worksheet Inc Stmi SE Sim Calculatien Mode: Automatic Workbook Statistics B C D E F 24 25 19-Jan 8 2,000 Dividends Cash 350 100 26 2,000 27 28 25-Jan 9 2,500 Account Payable Cash 200 100 29 2,500 30 31 28-Jan 10 Long Term Note Payable Cash 1,000 250 100 32 1,000 33 34 31-Jan Adja Accounts Receivable Service Revenue 120 5,000 35 400 5,000 36 37 31-Jan Adj b Advertising Expense Prepaid Advertising 6,000 38 505 130 6,000 39 40 31-Jan Adjc Supplies Expense Supplies 504 4,000 140 42 4,000 43 31-Jan Adj d Depreciation Expense Accumulated Depreciation 44 503 181 1,000 45 1,000 46 31-Jan Adj e Service Revenue Unearned Revenue 400 47 3,000 205 4 3,000 Opening Balances Journal GL Worksheet Inc Stmi Calculation Made toma SE Simt 30,000 31-Jan Clo 1 Service Revenue Retained Earnings 400 310 30,000 23,000 31-Jan Clo 2 Retained Earnings Salaries Expense Rent Expense Depreciation Expense Supplies Expense Advertising Expense 310 501 502 503 504 505 5 5 7 8,000 4,000 1,000 4,000 6,000 3 31-Jan Clo 3 Retained Earnings Dividends 310 2,000 0 350 2,000 1 2 3 54 5 56 67 58 70 71 Opening Balances Journal GL Worksheet Inc Stont Calculation Mode. Automatic SE Stmt Workonstatirti Opening Trial Balance January 1 Credit Debit 28,000 50,000 8,000 6,000 102,000 12,000 77,000 Account Number Account Name 100 Cash 120 Accounts Receivable 130 Prepaid Advertising 140 Supplies 180 Equipment 181 Accumulated Depreciation 200 Accounts Payable 205 Unearned Revenue 250 Long-term Notes Payable 300 Common Stock 310 Retained Earnings 350 Dividends 400 Service Revenue 501 Salaries Expense 502 Rent Expense 503 Depreciation Expense 504 Supplies Expense 505 Advertising Expense Total 14,000 58,000 33,000 194,000 194,000 Opening Balances Journal Worksheet Inc E D F G B C Adjusting Entries Debit Credit 5 5,000 Unadjusted Trial Balance Debit Credit 34,000 62,000 8,000 9,000 114,000 12,000 77,500 b 6,000 4,000 C d . 1,000 e e 3,000 6 7 Cash 3 Accounts Receivable 9 Prepaid Advertising 10 Supplies 11 Equipment 12 Accumulated Depreciation 73 Accounts Payable 14 Unearned Revenue 15 Long-term Notes Payable 16 Common Stock 17 Retained Earnings 18 Dividends 19 Service Revenue 20 Salaries Expense 21 Rent Expense 22 Depreciation Expense 23 Supplies Expense 24 Advertising Expense 25 26 Total Adjusted Trial Balance Debit Credit 34,000 67,000 2,000 5,000 114,000 13,000 77,500 3,000 25,000 65,500 33,000 2,000 30,000 8,000 4,000 1,000 4,000 6,000 25,000 65,500 33,000 2,000 28,000e 3,000 5,000 8,000 4,000 d C 1,000 4,000 6,000 b 241,000 241,000 19,000 19,000 247,000 247,000