Requirement #8: Prepare the closing entries at March 31 in the General Journal below. Hint:Use the balances for each account which appear on the Adjusted Trial Balance for your closing entries.

General Journal
Date	Account Number from Chart of Accounts tab	Account Title from Chart of Accounts tab	Debit	Credit
			0	0

This is the adjusted Trial balance it talks about in hint.

REQUIREMENT #6: Prepare an Adjusted Trial Balance in the space below.
Howard's Flight Radio Management Corporation Adjusted Trial Balance March 31
Account	Account	Balance
Number	Title	Debit	Credit
111	Cash	20,190
117	Prepaid Insurance	1,980
144	Repair Equipment	5,800
212	Accounts Payable		3,850
311	Common Stock		22,500
411	Repair Revenue		5950
511	Store Rent	1800
512	Telephone Expense	400
514	Repair Supplies Expense	450
517	Electric Expense	300
313	Dividend	1,000
513	Insurance Expense	180
119	Repair Supplies Expense	200
515	Dep Expense	150
145	Accum Dep		150
516	Income Tax Expense	100
213	Income Tax Payable		100
		32,550	32,550