Journalize the closing entries and create a post-closing trial balance using the following journal entries

WATER WORLD LAND JOURNAL Date Description Post. Ref. Debit Credit June 30lCash $ 3,800,000.00 3,100,000.00 Admission Revenues Consession Sales $ 250,000.00 $ 1,500,000.00 $ 280,000.00 $ 700,000.00 $ 250,000.00 $ 1,500,000.00 $250,000.00 June 30 Cost of Goods Sold 6 5 6 Inventory: Concessions June 30 MMaintenance Expense Cash June 30 Water Treatment Expense Inventory: Water Chemicals Inventory: Water Saline 9 10 $30,000.00 June 30 Salaries Expense: Operations $ 250,000.00 $225,000.00 $ 60,000.00 $ 100,000.00 $ 25,000.00 Salaries Expense: Administrtion 12 13 14 15 16 17 18 19 475,000.00 $60,000.00 $ 100,000.00 $ 25,000.00 Cash June 30 Inventory: Animal Food June 30 Animal Food Expense June 30 Utilities Expense Accounts Payable Inventory: Animal Food Cash WATER WORLD LAND JOURNAL ADJUSTING ENTRIES Date Description Post. Ref, Debit Credit $ 50,000.00 $ 115,000.00 $ 500,000.00 June 30Depreciation Expense 4 5 6 Accumulated Dep. Bldg & Equip Interest Payable Prepaid Insurance $50,000.00 $ 115,000.00 $ 500,000.00 June 30 nterest Expense June 3OInsurance Expense