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CHAPTER 5 The Acco nter the beginning balance in each account in your working papers from the Trial Balance columns of the worksheet (Figure 5.24 on page 180) that worksheet, (1) journalize and post adjusting and closing entries and (2) prepare from the ledger a post-closing trial balance for the month of December entire accounting cycle for Pat from the following information. 01X Pat invested $16,000 cash and $10,200 worth of snow equipment into the plowing company Jan. 1 manths in advance for garage space, $2,400 o00 o account