I need help with 8-12. I will attach the previous info to build upon.

This is sections 4-7 completed.

Howard's Flight Radio Management Corporation
Adjusted Trial Balance
March31
Account Number	Account Title	Balance
			Credit
111	Cash	20,190
117	Prepaid Insurance	1,980
119	Repair Supplies	200
144	Repair Equipment	5,800
145	Accum Dep - Repair Equipment		150
212	Accounts Payable		3,850
213	Income Tax Payable		100
311	Common Stock		22,500
313	Dividends	1,000
411	Bicycle Repair Revenue		5,950
511	Store Rent Expense	1,800
512	Telephone Expense	400
513	Insurance Expense	180
514	Repair Supplies Expense	450
515	Dep Expense - Repair Equipment	150
516	Income Tax Expense	100
517	Electric Expense	300
	Totals	32,550	32,550

Howard's Flight Radio Management Corporation
Income Statement
For the Month Ending March 31
	$	$
Revenues:
FMS Repair Revenue	5,950
Total revenue		5,950
Expenses:
Store Rent Expense	1,800
Telephone Expense	400
Insurance Expense	180
Repair Supplies Exp.	450
Depreciation Exp	150
Income Tax Expense	100
Electric Expense	300
Total Expense		3,380
Net Income		2,570

Howard's Flight Radio Management Corporation
Statement of Retained Earnings
For the Month Ending March 31
	$
Retained Earnings, March 1	-
Add: Net Income	2,570
Total	2,570
Less: Dividends	(1,000)
Retained Earnings, March 31	1,570

Howard's Flight Radio Management Corporation
Balance Sheet
March31
	$
Assets:
Cash	20,190
Prepaid Insurance	1,980
Repair Supplies	200
Repair Equipment	5,800
Less: Accum. Depr	(150)
Total Assets	28,020
Liabilities and Stockholders Equity:
Liabilities:
Accounts Payable	3,850
Income Tax Payable	100
Total Liabilities	3,950
Stockholders' Equity:
Common Stock	22,500
Retained Earnings	1,570
Total Stockholders' Equity	24,070
Total Liabilities and Stockholders' Equity	28,020

Adjusting Entries
	Date	AccountNumber	Account Titles	Debit	Credit
				$	$
a	March-31	513	Insurance Expense	180
		117	Prepaid Insurance		180
b	March-31	514	Repair Supplies Expense	450
		119	Repair Supplies		450
c	March-31	515	Dep Expense - Repair Equipment	150
		145	Accum Dep - Repair Equipment		150
d	March-31	516	Income Tax Expense	100
		213	Income Tax Payable		100

General Journal
Date	AccountNumber	Account Titles	Debit	Credit
			$	$
March-1	111	Cash	22,500
	311	Common Stock		22,500
March-1	117	Prepaid Insurance	2,160
	111	Cash		2,160
March-1	511	Store Rent Expense	1,800
	111	Cash		1,800
March-3	144	Repair Equipment	5,800
	111	Cash		2,200
	212	Accounts Payable		3,600
March-8	119	Repair Supplies	650
	212	Accounts Payable		650
March-10	512	Telephone Expense	400
	111	Cash		400
March-11	111	Cash	2,000
	411	Bicycle Repair Revenue		2,000
March-18	212	Accounts Payable	400
	111	Cash		400
March-20	111	Cash	2,450
	411	Bicycle Repair Revenue		2,450
March-31	111	Cash	1,500
	411	Bicycle Repair Revenue		1,500
March-31	517	Electric Expense	300
	111	Cash		300
March-31	313	Dividends	1,000
	111	Cash		1,000

This is the sections I still need. Section 8/9

Section 10

Section 11

Chart of Accounts Requirement \#8: Prepare the closing entries at March 31 in the General Journal below. Hint: Use the balances for each account which appear on the Adjusted Trial Balance for your closing entries. Requirement \#9: Post the closing entries to the T-Accounts on the General Ledger worksheet and compute ending balances. Just add to the adjusted balances already listed. Requirement \# 10: Prepare a post-closing trial balance as of March 31 in the space below. Howard's Flight Radio Management Corporation Post-Closing Trial Balance Please enter what each of the ratio results from Spreadsheet 11 mean for the company