Question $2(15$ marks$)$

On December $31,$ Year $3,$ account balances after adjusting entries for Bell Theatre are as follows:

Accounts

Cash. $q,$

Concession supplies $q,$

Theatre equipment $q,$

Accumulated depreciation$-$theatre equipment. $q,$

Accounts payable $q,$

T$.$ Bell, capital $q,$

T$.$ Bell, drawings $q,$

Admission ticket revenues $q,$

Popcorn revenues $q,$

Candy revenues $q,$

Advertising expense $q,$

Concession supplies expense $q,$

Depreciation expense $q,$

Film rental expense $q,$

Rent expense. $q,$

Salaries expense $q,$

Utilities expense $q,$

$$6,000$

$4,000$

$50,000$

$12,000$

$5,000$

$20,000$

$12,000$

$60,000$

$37,000$

$19,000$

$12,000$

$19,000$

$4,000$

$16,000$

$12,000$

$13,000$

$5,000$

Required

a$.$ Prepare the closing journal entries for Bell Theatre. Use correct journal entry format, including correct use of the date column. Please leave one empty row between each journal entry.

b$.$ Prepare a post$-$closing trial balance.