INSTRUCTIONS FOR END-OF-MONTH SECTION End-of-Month posting to the general ledger. (a) (b) (c) (d) 2. 3. Total each of the columns in the special journals to prove the equality of debits and credits. Post all the accounts in the journals that need to be individually posted to the General Ledger, using the actual date, Post all totals from the special journals. Determine the balance in each General Ledger accounts. Prepare a Schedule of Accounts Receivable and Accounts Payable. Make sure the totals balance with the appropriate control account. Bank Reconciliation (a) (b) (c) (d) Compare your checkbook balance with the balance of Cash account. They should both agree with the amount $28,226. Using the 9/30/xx Bank Statement and the 8/31/xx Bank Reconciliation provided, prepare the 9/30/xx Bank Reconciliation. Record the Bank Reconciliation entry in the General Journal. Post it to the General Ledger, Enter the Bank Service Charge in the Checkbook Stub Complete the worksheet for September by using the following information for end-of-month adjustments. 5. (a) Office Supplies on hand at September 30 were $500. (b) Store Supplies on hand at September 30 were $425 (c) Insurance expired during September was $200 (d) (e) ( (g) (h) Salaries accrued for September 25, 28, 29 and 30 but not yet paid: Office Salaries Store Salaries. $180. $550. Depreciation expense on the Store Equipment for September was $400. Depreciation expense on the Delivery Van for September as $300. Accrue Interest accrued for the month of September on Notes Payable. The original note was for $24,000 with a 6% interest rate. Merchandise Inventory on hand on September 30 was $21,779. Prepare a multi-step income statement, statement of owners' equity, and a classified balance sheet for September, 6. Journalize the adjusting entries and post to the General Ledger. 7. Journalize the closing entries and post to the General Ledger. 8. Prepare the post-closing trial balance as of September 30. 40