PE4-4A: After the accounts have been adjusted at December 31, the end of the fiscal year, the following balances were taken from the ledger of Magenta Delivery Services Co.:

Ellie Liu, Capital- $8,366,300

Ellie Liu, Drawing- $70,000

Fees Earned- $1,644,500

Wages Expense- $1,239,200

Rent Expense - $109,400

Supplies Expense- $26,800

Miscellaneous Expenses- $19,300

PE4-4B: After the accounts have been adjusted at April 30, the end of the fiscal year, the following balances were taken from the ledger of Twin Trees Landscaping Co.:

Oscar Killingsworth, Capital- $503,900

Oscar Killingsworth, Drawing- $8,200

Fees Earned- $279,100

Wages Expense- $221,600

Rent Expense- 43,800

Supplies Expense- 9,000

Miscellaneous Expense- 10,200

PE 4-5B Accounting cycle, 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. Transactions are posted to the ledger.

c. An unadjusted trial balance is prepared.

d. An optional end-of-period spreadsheet is prepared.

e. Adjusting entries are journalized and posted to the ledger.

f. An adjusted trial balance is prepared.

g. Financial statements are prepared.

h. A post-closing trial balance is prepared