Post the journal entries to their respective ledger accounts.

Prepare a trial balance based on the balances derived after completing requirement #2.

The company presented the following adjustments, and you are to prepare the adjusting entries in the general journal (Narration required for each journal entry):

Insurance expired during September, $500.

Supplies on hand on September 30, $1,250.

Accrued receptionist salary on September 30, $500

Rent expired during September, $2,000.

Unearned fees on September 30 are $2,900.

Post the adjusting entries to their respective ledger accounts already started in requirement # 2.

Prepare the adjusted trial balance.

Prepare the financial statements for the month of September for presentation to Ralph Collins.

Journalize the closing entries and balance off the ledger accounts including the income summary account.

Prepare the post-closing trial balance.