Please include the additional information in making the closing entries or in the post-closing trial balance where it is needed. Also explanations on how to get an amount when it changes

Account Title Amount 2,350 4,070 180,000 160,000 Exercise 9-18: Journalizing closing entries and preparing post-closing trial balance You are given account balances of Christmas Trading for the year ended December 31, 2015: 154,000 120,000 4,500 Account Title Amount Freight in Freightout Sales Solaries and Commissions Office Supplies Expense Utilities Expense Rent Expense Office Supplies Used Store Supplies Used Depreciation Expense - Store Equipment Depreciation Expense - Furniture and Fixtures Doubtful Accounts Expense Taxes and Licenses Expense Representation and Entertainment Expense Cash 44,000 2,000 3,700 Accounts Receivable 109,000 5,200 11,800 Allowance for Doubtful Accounts Notes Receivable 8,900 25,000 Accrued Interest Income 50,400 1,200 75,000 21,120 3,500 Insurance Expense 90,000 2,700 17,800 Miscellaneous Expenses Interest Income 148,000 4,000 7,400 Interest Expense 2,480 130,000 6,500 Prepaid Rent Expense Store Supplies Office Supplies Store Equipment Accumulated Depreciation - Store Equipment Furniture and Fixtures Accumulated Depreciation - Furniture and Fixtures Accounts Payable Notes Payable (due 2017) Salaries Payable Accrued Interest Expense Unearned Sales Revenue Santa, Capital, January 1 Santa, Drawing Sales Additional information: The physical count conducted on December 31, 2015 revealed that merchandise inventory amounted to P41,580. 68,000 250,000 13,100 2,600 REQUIRED: a. Prepare all necessary closing entries in the books of Christmas Trading on December 31, 2015 b. Prepare the post-closing Trial Balance of Christmas Trading as of December 31, 2015 32,000 206,820 28,000 1,987,000 Sales Returns and Allowances 71,800 Sales Discount 114,000 Merchandise Inventory, January 1 33,700 Purchases 999,000 Purchase Returns and Allowances 6,800 Purchase Discount 15,400