Skysong Company has a fiscal year ending on September 30. Selected data from the September 30 worksheet are presented below.

SKYSONG COMPANY Worksheet For The Month Ended September 30, 2020
		Trial Balance				Adjusted Trial Balance
		Debit		Credit		Debit		Credit
Cash		38,800				38,800
Supplies		20,000				4,553
Prepaid Insurance		31,900				4,243
Land		85,800				85,800
Equipment		125,800				125,800
Accumulated Depreciation-Equipment				37,600				43,490
Accounts Payable				16,000				16,000
Unearned Service Revenue				2,950				658
Mortgage Payable				52,800				52,800
Common Stock				115,500				115,500
Retained Earnings, Sept. 1, 2020				2,000				2,000
Dividends		14,000				14,000
Service Revenue				282,300				284,592
Salaries and Wages Expense		108,750				108,750
Maintenance and Repairs Expense		31,900				31,900
Advertising Expense		9,400				9,400
Utilities Expenses		18,300				18,300
Property Tax Expense		18,250				22,670
Interest Expense		6,250				11,130
Totals		509,150		509,150
Insurance Expense						27,657
Supplies Expense						15,447
Interest Payable								4,880
Depreciation Expense						5,890
Property Tax Payable								4,420
Totals						524,340		524,340

A)

Journalize the adjusting entries using the worksheet as a basis. (If no entry is required, select "No entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually.)

Date	Account Titles and Explanation	Debit	Credit
Sep. 30
	(To record expired insurance)
Sep. 30
	(To record supplies used)
Sep. 30
	(To record depreciation on equiment)
Sep. 30
	(To record admission revenue earned)
Sep. 30
	(To record accured property taxes)
Sep. 30
	(To record accrued interest on the note)

B)

Journalize the closing entries using the worksheet as a basis. (If no entry is required, select "No entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually.)

Date	Account Titles and Explanation	Debit	Credit
Sep. 30
	(To close revenue accounts)
Sep. 30
	(To close expense accounts)
Sep. 30
	(To transfer net income / (loss))
Sep. 30
	(To record payment of dividend)

C)

Prepare a post-closing trial balance.

SKYSONG COMPANY Post-Closing Trial Balance September 30, 2020For the Year Ended September 30, 2020For the Quarter Ended September 30, 2020
		Debit		Credit
		$		$
Total		$		$