I need help with: (A) Posting journal entries to the ledger and (B) Preparing a post-closing trial balance.

Ledger Accounts Needed (Part A):

1. Accounts Receivable

2. Office Supplies

3. Prepaid Insurance

5. Computer Equipment

6. Accumulated Depreciation - Computer Equipment

7. Salaries Payable

8. Common Stock

9. Retained Earnings

10. Dividends

11. Comissions Earned

12. Depreciation Expense - Computer Equipment

13. Salaries Expense

14. Insurance Expense

15. Rent Expense

16. Office Supplies Expense

17. Repairs Expense

18. Telephon Expense

19. Income Summary

Post-Closing Trial Balance (Part B):

Account Title

Cash

Accounts Receivable

Office Supplies

Prepaid Insurance

Computer Equipment

Accumulated Depreciation - Computer Equipment

Salaries Payable

Common Stock

Retained Earnings

Information related to parts A and B:

This one is the journal entries to record the transactions that occured in the month of April (below).

This one is the Unadjusted Trial Balance (below).

This one is for journalizing the adjusting entries for the month, and preparing the adjusted trial balance (below).

This one is the Adjusted Trial Balance (below).

This one is journal entries to close the temporary accounts (below).

Thank you for your help! :-)

ADVENTURE TRAVEL Unadjusted Trial Balance April 30, 2016 Account Title Debit Credit 101: Cash 106: Accounts receivable 124: Office supplies 128: Prepaid insurance 167: Computer equipment 168: Accumulated depreciation-Computer equipment 209: Salaries payable 307: Common stock 318: Retained earnings 319: Dividends 405: Commissions earned 612: Depreciation expense- Computer equipment 622: Salaries expense b37Insurance expense 640: Rent expense 650: Office supplies expense 684: Repairs expense 688: Telephone expense 41,750 1,400 2,500 35,000 79,000 1,700 9,500 2,600 2,200 500 850 88,500 $ Total 88,500 0 Transaction General Journal Debit Credit nsurance expense 139 Prepaid insurance 139 Office supplies expense 700 Office supplies 700 C. Depreciation expense-Computer equip 600 Accumulated depreciation-Computer equip 600 Salaries expense 360 Salaries pavable 360 Accounts receivable 2,250 Commissions earned 2,250 ADVENTURE TRAVEL Adjusted Trial Balance April 30, 2016 Account Title Debit Credit 101: Cash 106: Accounts receivable 124: Office supplies 128: Prepaid insurance 167: Computer equipment 168: Accumulated depreciation-Computer equipment 209: Salaries payable 307: Common stock 318: Retained earnings 319: Dividends 405: Commissions earned 612: Depreciation expense-Computer equipment 622: Salaries expense b37Insurance expense 640: Rent expense 650: Office supplies expense 684: Repairs expense 688: Telephone expense 41,750 2,250 700 2,361 35,000 600 360 79,000 1,700 11,750 600 2,960 139 2,200 700 500 850 91,710 $ Total 91,710 0 Date General Journal Debit Credit April 30 Commissions earned 11,750 ncome summarv 11,750 April 30 Income summary 7,949 Depreciation expense-Computer equip Salaries expense nsurance expense Rent expense Office supplies expense Repairs expense Telephone expense 600 2,960 139 2,200 700 500 850 April 30 Income summary 3,801 Retained earnings 3,801 April 30 Retained earnings 1,700 Dividends 1,700