1. Prepare an Adjusted Trial Balance at November 30, 2021.
2. Journalize the Closing Entries. (HintUse your Adjusted Trial Balance for accounts and amounts--)
3. Post the Closing Entries to the General Ledger accounts and find the final ending balances.
4. Prepare a Post-Closing Trial Balance on November 30, 2021.

Adjustment Data:

1. Services performed for customers through November 30, 2021, but unbilled and uncollected were $3,000.
2. Sweet Angels used the allowance method to estimate bad debts. Sweet Angels estimates that 3% of its month-end receivables will not be collected.
3. Record 1 month of depreciation for the floor equipment. Use the straight-line method, an estimated life of 5 years, and $400 salvage value.
4. Record 1 month of insurance expense.
5. An inventory count shows $750 of supplies on hand on November 30th.
6. Record services performed for the customer who paid in advance on November 18th.
7. Accrue for wages owed through November 30, 2021.
8. Accrue interest expense for one month.

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