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Record the preceding transactions in the general journal. (Do not round intermediate calculations. Round your final answers to the nearest whole dollar amount. If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Journal entry worksheet Estabilished the business when it acquired $47,000 cash from the issue of common stock. Note: Enter dehits before credits. Post the transactions to T-accounts. (You will also post the closing entries in Req E to these T-accounts.) Prepare an adjusted Trial Balance. (Round your final answers to the nearest whole dollar amount.) Prepare a statement of cash flows for Year 1 . (Enter cash outflows with a minus sign.) Record the entries to close the Year 1 temporary accounts to Retained Earnings in the general journal. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Journal entry worksheet Note: Enter debits before credits. Prepare a post-closing trial balance for December 31 , Year 1