Requirement 1. Journalize closing entries for October. (Record debits first, then credits. Exclude explanations from closing entries.) Begin by closing out the revenue account. Date Oct. 31 Close out the expense accounts. Date Oct. 31 Close out Income Summary. Date Oct. 31 Account Titles Close out the Withdrawals account. Date Oct. 31 Debit Credit Requirements Worksheet Paul's Plowing Worksheet Month Ended October 31, 202X 1. Journalize closing entries for October. 2. Post the closing entries to the ledger. 3. Prepare a post-closing trial balance. Adjusted Trial Balance Account Titles Cash Debit Credit Income Statement Debit Balance Sheet Credit Debit Credit 7,110 7,110 Accounts Receivable 9,000 9,000 Account Titles Debit Credit Print Done Prepaid Rent Snow Supplies Office Equipment 2,800 2,800 200 200 9,600 9,600 Snow Equipment 12,000 12,000 Accounts Payable 5,600 5,600 P. Mayer, Capital 22,000 22,000 P. Mayer, Withdrawals 1,000 1,000 Plowing Fees 18,000 18,000 Salaries Expense 1,550 1,550 Advertising Expense 800 800 Cell Phone Expense 190 190 Account Titles Debit Credit Snow Supplies Expense 800 800 Rent Expense 700 700 Dep. Expense, Office Equip. 160 160 Acc. Dep., Office Equip. 160 160 Dep. Expense, Snow Equip 200 200 Acc. Dep., Snow Equip. 200 200 Salaries Payable 150 150 Account Titles Debit Credit Totals Net Income Totals 46,110 46,110 4,400 18,000 13,600 41,710 28,110 13,600 18,000 18,000 41,710 41,710