Required information Problem 3-6A Record closing entries and prepare a post-closing trial balance (LO3-6, 3-7) The following information applies to the questions displayed below The year-end financial statements of Rattiers Tax Services are provided below. RATTLERS TAX SERVICES Income Statement Service revenue $ 73,500 Expenses: Salaries $45.200 Utilities 7.400 Insurance 5.000 Supplies 1.700 59,300 Set income $14.200 FUTTLERS TAX SERVICES Statement of Stockholders' Equity Total Common Retained Stockholders' Stock Earnings Equity Beginning balance, Jan. $52,000 $23,700 75,700 22,000 14,200 (5,200) 22,000 14,200 15,200) Issue stock Net Income Dividends Ending balance, Dec. 31 $74,000 $32,700 $106,700 $ 3,600 Asseta Cash Accounta receivable Land RATTLERS TAX SERVICES Balance Sheet Liabilities $ 3,900 Accounts payable 6,400 Stockholders' Equity! 100,000 Common stock Retained earnings $110,300 Total liabilities and equities $ 74,000 32,700 106,700 $110,300 Total assets Problem 3-6A Part 1 Required: 1. Record year-end closing entries. (If no entry is required for a particular transaction/event, select "No Journal Entry Required in the first account field.) View transaction list Journal entry worksheet