Requirement #$8$: Prepare the closing entries at July $31$ in the General Journal below.

Hint: Use the balances for each account which appear on the Adjusted Trial Balance for

your closing entries.

Requirement #$9$: Post the closing entries to the Accounts on the $"2-$ General Ledger"

worksheet and compute ending balances. Closing entries are referenced in the General

Ledger as CE#$1,$ CE#$2,$ etc.