Requirements

5. Make Moscow's closing entries at December 31, 20X6. (Post-Closing Trial Balance NEEDED)

6. Post the closing entries to Retained Earnings (Retained Earnings Statement NEEDED)

2 (d) 1,350.00 3 Account 4 Cash 5 Accounts receivable 6 Prepaid rent 7 Supplies 8 Furniture 9 Acumulated depreciation 10 Accounts payable 11 Salary payable = (5,500/5)*3days 12 Share capital 13 Retained earnings 14 Dividends 15 Service revenue 16 Salary expense 17 Rent expense 18 Utilities expense 19 Depreciation expense = (81,000/5)*1/12 20 Supplies expense 21 Accrued advertisement revenue 22 Advertisement revenue 23 Total Trial Balance Adjustments Adjusted Trial Balance Debit Credit Debit Credit Debit Credit 9,300.00 9,300.00 1,600.00 1,600.00 2,400.00 (b) 800.00 1,600.00 2,200.00 (C) 1,900.00 300.00 81,000.00 81,000.00 4,000.00 5,350.00 3,500.00 3,500.00 (e ) 3,300.00 3,300.00 15,200.00 15,200.00 71,000.00 71,000.00 3,800.00 3,800.00 10,400.00 10,400.00 3,200.00 (e ) 3,300.00 6,500.00 (b) 800.00 800.00 600.00 600.00 (d) 1,350.00 1,350.00 (c) 1,900.00 1,900.00 (a) 2,200.00 2,200.00 (a) 2,200.00 2,200.00 104,100.00 104,100.00 9,550.00 9,550.00 110,950.00 110,950.00