Mastery Problem: Completing the Accounting Cycle Chandler Company Chart of Accounts Adjusted Trial Balance The Closing Process Chandler Company Chandler Company is owned by Roscoe Chandler and provides appraisal services to individuals and companies wishing to purchase and sell fine art. Chandler Company began business on January 1, 2018, and is just completing its first year of business. Roscoe asks for your help in completing the accounting cycle for the company by assisting with the closing process.