PLEASE HELP ASAP!

1. journalize the closing entries

2. post the closing entries to the general ledger

3. prepare a post closing trial balance

Instructions The general ledger income statement, statement of owner's equity and balance sheet for The General's Favorite Fishing Hole at the end of April is shown GENERAL LEDGER Account: Cash Account No. 101 DATE ITEM POST HET DEBIT CREDIT BALANCE DERIT 90,000.00 CREDIT 1 Apr1 11 90,000.00 1 9,000.00 11 11 51.000.00 41,000.00 2 40,000.00 2 11 35,000.00 76.000.00 7 12 38.600.00 10 114,600.00 104,600.00 12 10,000.00 14 12 30,500.00 135.100.00 17 12 10,000.00 150.00 10 12 125,100.00 124.950.00 160.550.00 10 21 33 35,600.00 11 24 13 10,000.00 15055000 13 32.000 1D Item structions 2 40.000.00 41,000.00 7600000 2 11 35,000.00 38,600.00 7 J2 116,600.00 10 12 10,000.00 104,600.00 14 12 30.500.00 17 12 10,000.00 135,100.00 125.100.00 12495000 160.550.00 18 12 150.00 21 15 35.600.00 24 15 10,000.00 11 150550.00 12 25 13 32,000.00 29 33 10.000.00 11 30 14 13 18255000 172.550 DO 139,450.00 137850.00 156650.00 32,700.00 2.000.00 1.200.00 15 30 14 14 30 6,000.00 11 150,650.00 30 Account Office Supplies Account Food Supplies Account Prepaid Insurance Account No. 142 Account No. 144 Account No. 145 instructions ALCUNO ce suppS ACCOUNCIO 14 BALANCE DATE ITEM POST REF DEBIT CREDIT DEBIT CREDIT 1 31 500,00 500.00 Apcs 30 7 35 400.00 100.00 Account No. 144 Account No. 145 Account No. 181 Account No. 181.1 Account No. 202 Account No. 219 Account: Food Supplies Account: Prepaid Insurance Account: Fishing Boats Account: Accumulated Depreciation-Fishing Boats Account Accounts Payable Account Wages Payable Account: Bob Night, Capital Account Bob Night, Drawing Account Registration Fees Account: Wages Expense Account Rent Expense Account Office Supplies Expense Account No. 311 Account No. 312 Account No. 401 Account No. 511 Account No. 521 Account No. 523 Instructions ACCOONCOM SUPPO Account Food Supplies ACCOUNCU. 12 Account No. 144 DATE ITEM POST RET DEBIT CREDIT BALANCE DEBIT 7,000.00 CREDIT 1 Apr 11 7,000.00 1 10 12 15.200.00 16 8.700.00 2.000.00 8,500.00 12 13 24,200.00 24 32,700.00 5 30 13 6.000.00 38,700.00 30 JS 50.700.00 8,000.00 Account Prepaid Insurance Account Fishing Boats Account Accumulated Depreciation Fishing boats Account No. 145 Account No. 161 Account No. 181.1 ACCOUNT Instructions COUPS Account: Food Supplies Account: Prepaid Insurance Account No. 144 Account No. 145 BALANCE DATE ITEM POST RER DEBIT CREDIT DEBIT CREDIT Apr 1 31 9,000.00 9,000.00 30 15 1,500.00 7,500.00 Account No. 181 Account No. 181.1 Account No. 202 Account Ping Boats Account Accumulated Depreciation.hing Boats Account Accounts Payable Account: Wages Payable Account: Bob Night Capital Account Bob Night, Drawing Account No. 219 Account No. 311 Account No. 312 Instructions Account: Prepaid Insurance Account Pashing Boats Account No. 145 Account No. 181 BALANCE DATE ITEM CREDIT POST. REF DENT DEBIT CREDIT At 2 11 60.000.00 60,000.00 Account Accumulated Depreciation Fishing Boats Account Accounts Payable Account Wages Payable Account: Bob Night, Capital Account Bob Night, Drawing Account Registration Fees Account No. 181,1 Account No. 202 Account No. 219 Account No. 311 Account No. 312 Account No. 401 Account No. 511 Account No. 145 nstructions Account: Prepaid Insurance Account: Fishing Boats Account: Accumulated Depreciation Fishing Boats Account No. 181 Account No. 181.1 BALANCE DATE ITEM POST REF CREDIT DEBIT DENT CREDIT 1.000.00 1,000.00 Apr. 50 15 Account No. 202 Account No. 219 Account Accounts Payable Account: Wages Payable Account: Bob Night, Capital Account: Bob Night, Drawing Account No. 311 Account No. 312 tnt Instructions Account: Prepaid murance Account Pishing boats Account Accumulated Depreciation Foring Boats Account Accounts Payable Account No. 145 Account No. 181 Account No. 181.1 Account No. 202 HALANCE DATE TE POST REY DET DET CREDIT 60,000 DO Apr 2 11 60.000.00 2.000.00 50000 67,000.00 3 11 5 10 12 12 67.500.00 75.70000 34.70000 8200.00 900000 16 5 3.500.00 15 6,000.00 95,200.00 9920000 650000 30 5 13 30 52.700.00 Account Wages Payable Account to Night, Cape ACCOUNT 219 Account No. 11 No Instructions Account Prepaid Insurance Account Fishing Boats Account Accumulated Depreciation. Pahing boats Account Accounts Payable Account: Wages Payable Account No. 145 Account No. 181 Account No. 181.1 Account No. 202 Account No. 219 BALANCE ITEM DATE DENT POSTE CREDIT DENT CREDIT 500.00 35 500.00 A 50 Account No. 311 Account No 312 Account: Bob esht, Capital Account: bob Night, Drawing Account Registration Fees Account No. 401 Account No. 511 Account No. 145 nstructions Account: Prepaid Insurance Account: Fishing Boats Account: Accumulated Depreciation Fishing Boats Account Accounts Payable Account: Wages Payable Account: Bob Night, Capital Account No. 181 Account No. 181.1 Account No. 202 Account No. 219 Account No. 311 BALANCE DATE ITEM POST. REF DERIT CREDIT DEBIT CREDIT 90,000.00 1 Apr1 90,000.00 Account: Bob Night, Drawing Account Registration Fees Account Wages Experte Account Rent Expense Account No. 312 Account No. 401 Account No: 511 Account No. 521 Account No. 145 Account No. 181 Instructions Account: Prepaid Insurance Account: Fishing Boats Account: Accumulated Depreciation Fishing Boats Account Accounts Payable Account: Wages Payable Account: Bob Night, Capital Account: Bob Night, Drawing Account No. 181.1 Account No. 202 Account No. 219 Account No. 311 Account No. 312 POST REE CREDIT DEBIT ITEM CHEDIT DATE BALANCE DESIT 6,000.00 14 6.000.00 Apr 30 Account Registration Fees Account No. 401 Account No. 511 Account No. 401 Account Registration Fees BALANCE POST REF CREDIT ITEM DCBIT DERIT DATE CREDIT 35.000.00 11 35,000.00 Apt2 7 2 38,600.00 73.600.00 104.100.00 12 50.500.00 14 15 21 119.700.00 35,600.00 32,000.00 13 171.700.00 28 Account No. 511 Account No. 521 Account: Wages Expense Account Rent Expense Account Office Supplies Expense Account No. 523 Account No. 401 Account: Bob Night, Drawing Account Registration Fees Account: Wages Expense Account No. 511 POST REF ITEM DEBIT CREDIT DATE CREDIT BALANCE DEBIT 10,000.00 12 1 Apc 10 10,000.00 10,000.00 12 20,000.00 2 12 50,000.00 24 10,000.00 13 1 13 10,000.00 + 29 40,000.00 40,500.00 JS 500.00 $ 30 Account: Rent Expense Account Office Supplies Expense Account: Food Supplies Expense Account: Phone Expense Account: Utilities Expense Ar continue Exe Account No. 521 Account No. 523 Account No. 524 Account No. 525 Account No. 533 Account No 515 Account Registration Fees Account Wages Expense Account Rent Expense Account No. 51 Account No. 521 BALANCE DEBT CREDIT DENT CREDIT POST. RET ITEM DATE 40,000.00 11 40,000.00 Ape 2 Account Office Supplies Expense Account: Food Supplies Dxpense Account: Phone Expense Account: Utilities Expense Account Insurance Expense Account: Postage Expense Account: Depreciation Expense Fishing Boats Account No. 523 Account No. 524 Account No. 525 Account No. 533 Account No. 535 Account No. 536 Account No. 542 Account No. 01 Account Registration Fees Account: Wages Expense Account: Rent Expense Account Office Supplies Expense Account No. 511 Account No. 521 Account No. 523 BALANCE ITEM DATE POST. REF DEBIT CREDIT DEBIT CREDIT Apr 30 40000 400.00 Account: Food Supplies Expense Account: Phone Expense Account: Utilities Expense Account insurance Expense Account No. 524 Account No. 525 Account No. 533 Account No. 535 Account No. 521 Account No. 523 Account Rent Expense Account Office Supplies Expense Account: Food Supplies Dipense ACCOUN 524 DET POST REF ITEM CREDIT CREDIT DATE BALANCE DENT 3070000 15 30,700.00 Ape 50 Account Phone Expense Account: Utes Expense Account Insurance pense Account: Postage Expense a Deoreciation Experteshing Boats Account No. 525 ACCOUNT NO 533 Account No: 535 Account No. 536 Account No: 540 Account No. 321 Account No. 523 Account: Wages Expense Account Rent Expense Account: Office Supplies Expense Account: Food Supplies Expense Account: Phone Expense Account No. 524 Account No. 525 ITEM DATE DEBIT POST REF CREDIT BALANCE DERIT 1,200.00 CREDIT 14 1.200.00 1 Abc 30 Account No. 533 Account No. 535 Account: Utilities Expense Account Insurance Expense Account Postage Expense Account: Depreciation Expense Fishing Boats Account No. 536 Account No. 542 Account No. 521 Account No. 523 Account: Rent Expense Account omce Supplies Expense Account Food Supplies Expense Account: Phone Expense Account Utilities Expense Account No. 524 Account No. 525 Account No. 533 BALANCE ITEM DATE DEBIT POSTAR CREDIT DERIT CREDIT 14 2.000.00 2000.00 Apr 30 Account Insurance Expense Account Postage pense Account: Depreciation Expense Fishing Boats Account No. 535 Account No. 536 Account No. 542 Account No. 533 Account Phone Expense Account: Utilities Expense Account Insurance Expense Account No. 535 DEMT CREDIT POST, REY ITEM CREDIT BALANCE DEBIT 1.500.00 DATE JS 1,500.00 1 Apr 30 Account No. 536 Account No. 5 Account: Postage pense Account: Depreciation Expense Fishing Boats Account Office Supplies Expense Account: Food Supplies Expense Account Phone Expense Account: Utilities Expense Account Insurance Expense Account: Postage Expense Account No. 524 Account No. 525 Account No. 533 Account No. 535 Account No. 536 BALANCE ITEM POST REY DENT DATE CREDIT DEBT CREDIT 150.00 Apr. 28 1 150.00 Account No. 52 Account Oppreciation Expenseshing Boats Account: Insurance Expense Account: Postage Expense Account: Depreciation Expense Fishing Boats Account No. 535 Account No. 536 Account No. 542 DATE ITEM POST REF DEST CREDIT BALANCE DEBIT 1.000.00 CREDIT JS 1.000.00 Apc 30 + Chart of Accounts General Ledger ASSETS REVENUE 401 Registration Fees 101 Cash 142 144 Office Supplies Food Supplies 145 Prepaid Insurance 181 Fishing Boats 181.1 Accumulated Depreciation-Fishing Boats EXPENSES 511 Wages Expense 521 Rent Expense 523 Office Supplies Expense 524 Food Supplies Expense 525 Phone Expense 533 Utilities Expense 535 Insurance Expense 536 Postage Expense 542 Depreciation Expense-Fishing Boats LIABILITIES 202 Accounts Payable 219 Wages Payable EQUITY 311 Bob Night, Capital 312 Bob Night, Drawing 313 Income Summary Comprehensive Problem Instructions Chart of Accounts General Journal General Ledger Trial Balance Instructions The General's Favorite Fishing Hole Income Statement For Month Ended April 30, 20- 1 Revenues 2 $171,700.00 4 $40,500.00 40,000.00 400.00 2 Registration Fees 3 Expenses: Wages Expense 5 Rent Expense 5 Office Supplies Expense Food Supplies Expense 3 Phone Expense 9 Utilities Expense 10 Insurance Expense 11 Postage Expense 1. Depreciation Expense-Fishing Boats Total Expenses 30,700.00 1,200.00 2,000.00 1,500.00 150.00 1,000.00 13 117,450.00 14 Net Income $54,250,00 Check My Work The General's Favorite Fishing Hole Statement of Owner's Equity For Month Ended April 30, 20- $0.00 90,000.00 $90,000.00 1 Bob Night, Capital, April 1, 20- 2 Investments During April 3 Total Investment Net Income 5 Less: Withdrawals for April 6 Increase in Capital 7 Bob Night, Capital, April 30,20-- $54,250.00 6,000.00 48,250.00 $138,250.00 The General's Favorite Fishing Hole Balance Sheet Instructions The General's Favorite Fishing Hole Balance Sheet April 30, 20- 1 Assets 2 Current Assets: 3 Cash $130,650.00 4 100.00 3 8,000.00 7,500.00 7 $146,250.00 Office Supplies Food Supplies 6 Prepaid Insurance Total Current Assets Property, plant, and Equipment: Fishing Boats 10 Less: Accumulated Depreciation Fishing Boats 11 Total Assets Liabilities $60,000.00 1,000.00 59,000.00 $205,250.00 12 15 Current Liabilities: 14 Accounts Payable $66,500.00 * My Work $60,000.00 muctions 8 Property, Plant, and Equipment: 9.Fishing Boats 10 Less: Accumulated Depreciation-Fishing Boats 11 Total Assets Liabilities 1,000.00 59,000.00 $205,250.00 12 13 Current Liabilities: 14 Accounts Payable $66,500.00 500.00 15 Wages Payable Total Current Liabilities 16 $67,000.00 17 Owner's Equity 138,250.00 18 Bob Night, Capital 19 Total Liabilities and Owner's Equity $205,250.00 Required: 10. Journalize the closing entries. 11. Post the closing entries to tho general ledger 12. Propare a post-closing trial balance