p16 PE 4-4A Closing entries OBJ. 3 After the accounts have been adjusted at October 31, the end of the fiscal year, the fol- lowing balances were taken from the ledger of Smart Delivery Services Co. Fraser Smart, Capital Fraser Smart, Drawing Fees Earned Wages Expense Rent Expense Supplies Expense Miscellaneous Expense 3,550,000 40,000 1,145,000 740,000 65,000 14,750 8,800 Journalize the four entries required to close the accounts. p.6 PE 4-4B Closing entries OBJ. 3 After the accounts have been adjusted at Apil 30, the end of the fiscal year, the follow ing balances were taken from the ledger of Nuclear Landscaping Co.: Felix Godwin, Capital Felix Godwin, Drawing Fees Earned Wages Expense Rent Expense Supplies Expense Miscellaneous Expense 5643,600 10,500 356,500 283,100 56,000 11,500 13,000 Journalize the four entries required to close the accounts. 5 p. 64 PE 4-5A Accounting cycle OBJ. 4 From the following list of steps in the accounting cycle, identify what two steps are missing a. Transactions are analyzed and recorded in the journal b. An unadjusted rial balance is prepared c. Adjustment data are assembled and analyzed. d. An optional end-of-period spreadsheet is prepared. e. Adjusting entries are journalized and posted to the ledger An adjusted trial balance is prepared. g. Closing entries are journalized and posted to the ledger h. A post-closing trial balance is prepared